What are "Payments to Short Term International Visitors"?

Honoraria or reimbursements paid to non-resident aliens are handled via Payroll Services. Honoraria and reimbursements to US citizens and resident aliens are handled by Disbursement Control.

See below regarding what types of payments (honoraria or reimbursements) may be paid to which visa types.

What special conditions must be met by "B" classification International Visitors (B1, B2, WB or WT)?

• The academic activity does not last longer than nine (9) days at a single institution.

• The Visitor must not accept such honorarium or reimbursement for incidental expenses from more than five (5) institutions within the previous six months.

What special conditions and restrictions apply to F, J, or H visa holders?

F-1 :
ESU is Sponsor:
Honoraria: No
Reimbursement: Yes
ESU is not the Sponsor:
Honoraria: No
Reimbursement: Yes

F-1 with Optional Practical Training :
Honoraria: Yes
Reimbursement: Yes

J-1 *
Honoraria: Yes
Reimbursement: Yes
* J-1: if ESU is not the sponsor, the individual must have an approval letter on his sponsor's letterhead for honoraria. Sponsor approval is not required for reimbursements.

J-2 :
Honoraria: Yes
Reimbursement: Yes

H-1 :
Honoraria: No
Reimbursement: Yes

What do I need to tell my visitor before he or she comes to ESU?

• Ensure visitor will have a visa type that will allow the type of payment you want to make (honoraria or reimbursement). You may contact the ESU Payroll Office for assistance.

• If receiving honoraria, ensure visitor either has a Social Security Number, ITIN number, or schedules enough time in the visit to apply for one.

• If the visitor is coming to the US without a visa (e.g. Canada ) the visitor must obtain the appropriate approval stamp when crossing border.

• Ensure the visitor has enough time in the visit to complete paperwork.

What is the required paperwork?
Note: if paying both honoraria and reimbursement, separate Check Requests are required.

• Honoraria (Check off List)

• Consultant Request Form

• Employee vs Independent Contractor Check List

• Certificate of Academic Activity ("B" class visas only)

• Non-Employee Short Term International Visitor Questionnaire

• 8233, or W-9 and attachment if there is a tax treaty

• B visas: copy of passport and I-94 or arrival stamp

• Other visas: copy of passport, I-94 or arrival stamp, visa documentation; if ESU is not sponsor, need approval letter from sponsor.

• Reimbursement ( check off list )

• Disbursement Control Check Request & receipts as required by Disbursement Control.

• Certificate of Academic Activity ("B" class visas only)

• Non-Employee Short Term International Visitor Questionnaire

• B visas: copy of passport and I-94 or arrival stamp

• Other visas: copy of passport, I-94 or arrival stamp, visa documentation

See below for restrictions and conditions on payments to various visa types.

• Department must ensure:

• All required paperwork is present; all forms are completed in ink.

• If necessary, the visitor has applied for a Social Security Number or ITIN.

• Verify all information on forms is accurate and complete, especially visitor's address in their home country.

• Submit all paperwork as soon as possible.

• Department must follow the University Expenditure Manual to request reimbursements.

What is the taxation of these payments?

Honoraria:

Subject to 30% federal taxes unless there is a tax treaty and the visitor completes the Form 8233 to request the treaty, and the visitor either has a Social Security Number, an Individual Taxpayer ID number, or has applied for either of those numbers and presents proof. Subject to 5% state of Kansas taxes.

Reimbursement:

Not subject to taxation.

Who completes the Certificate of Academic Activity? Who does not? Where can I get the form?
The Certificate must be completed by all International Visitors on a "B" visa (B-1, B-2, WB, WT). It is not required of visa holders such as F, J, or H.

Is a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) Required?
Honoraria :
Yes, the visitor must obtain or present either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) before payment is made .

Reimbursement :
Individuals receiving only reimbursements do not need SSN or ITIN to be paid but are encouraged to provide the number if he/she has one.

How does the International Visitor apply for or obtain a Social Security Number or ITIN?
If eligible for a Social Security number (F or J visa), the visitor must apply at any convenient Social Security Administration Office .

International Visitors who are not eligible for social security number may be able to apply for the ITIN while they are in their home country prior to their arrival in the US . Allow 6-8 weeks for processing.

What are the requirements if all work is performed outside the United States ?
When the work is performed outside the United States , (the individual never enters the US ), the monies earned are neither reportable nor taxable. A Social Security Number or ITIN is not required, but the person should provide one if he/she has one. Route the paperwork to Payroll Services for review. Paperwork will then be forwarded to Disbursement Control for process.

Is there any year-end reporting?

Honoraria or Payments for Services Rendered:

Yes. Form 1042S will be generated by the State of Kansas in January for the previous calendar year. The form will be mailed to payee's permanent address in their country of residence. Payment and tax information is supplied to the IRS as well as tax authorities in the payee's country of residence.

Incidental Expenses Reimbursement Only:

No reporting is required.