International visitors who enter the US in B1/B2, VW, WB, or WT immigration status and Canadians without a visa may be eligible to receive an honorarium payment and/or expense reimbursement.

Honoraria


International visitors who enter the US on a B1/B2 visa or Visa Waiver (tourist and business) and Entry Without Inspection (walkovers) from Canada can receive honorarium payments only for “usual academic activity or activities” paid by UAB. The activity must:
  • Last no longer than nine (9) days at UAB;
  • The honorarium is for services conducted for UAB’s benefit;
  • The visitor has not accepted such payment or expenses from more than five institutions or organizations within the last six months.

Under US immigration law, B1/B2, VW, WB, and WT visitors cannot perform work and/or receive employment compensation for any services outside the scope of the honorarium rules.
Honorarium recipients will be treated as independent contractors. The honorarium payment will be reported on a Form 1042-S and will be subject to 30% federal tax withholding unless eligible for tax exemption.

Honoraria Conditions

  • To receive an honorarium payment, the recipient does not require a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • In order to claim a tax treaty exemption from federal tax withholding, the individual must be from a country which has a tax treaty with the US. To receive the treaty benefit the individual must have a valid SSN or ITIN.
  • If the visitor does not have an SSN and/or ITIN prior to the request for payment, treaty benefits cannot be applied, and the payment will be taxed at 30%.

Required documents

B1/B2, VW, WB, WT J-1 Exchange Visitor
  • Completed Foreign National Information Form (FNIF)
  • A copy of passport
  • A copy of US visa
  • A copy of I-94
  • Immigration document (DS-2019)
  • US-issued SSN
  • Authorization from the sponsoring program for receiving any monetary benefits from UAB

Note:
  • IRS tax Form 8233 (tax treaty) and/or Form W-8BEN must be issued by the Office of International Student and Scholar Services.

Reimbursement


International visitors to UAB who enter the US in B1/B2, VW, WB, or WT immigration status cannot receive a salary from UAB (or any other US source) for services rendered in connection with his/her activities in the US However, they can receive an expenses reimbursement. The expenses reimbursement cannot exceed the actual reasonable expenses the visitor will incur in travelling to and from the event. UAB can reimburse expenses that related to their visit only, such as travelling, meals, hotel, and other basic services.

Note:
  • For more information about reimbursements for UAB guests, please see the Financial Affairs website.
  • ISSS does not facilitate any reimbursements. For pure reimbursement, the payment request can be processed through UAB Accounts Payable.
Read more: Tax Policy and Procedure Guide