Guests are individuals who will be present on campus generally fewer than five days solely for the purpose of speaking at a conference (including those who will require an international tax analysis for purposes of receiving an honorarium or travel reimbursement) or for attending meetings with UAB employees. Even though UAB will not need expressly to "sponsor" the guest in terms of submitting any paperwork to the US Department of State or USCIS, guests still must receive an invitation letter outining the scope and purpose of their time on campus.
Guests do not qualify for Oracle access or ONECards and must adhere to institutional protocols for health & safety, confidentiality, immunizations, and other administrative rules of the UAB community.
Immigration Processing for Guests
A B-1 visa (or Visa Waiver Program, VWP (ESTA), for certain countries) is for business travelers and is not an option simply to avoid the additional paperwork and compliance issues of applying for a J-1 or H-1B visa in order to visit UAB when appropriate. B-1/VWP/ESTA status is appropriate ONLY for guests who will not receive any salary or stipend from UAB or any other US source.
Honoraria
Guests who enter the US on a B1/B2 visa or Visa Waiver/ESTA (tourist and business) and Entry Without Inspection (walkovers) from Canada can receive honorarium payments from UAB only for “usual academic activity or activities.” The activity must both:
- Last no longer than nine (9) days at UAB; and
- Be conducted for UAB’s benefit (such as a lecture or conference presentation, or to discuss collaborative research)
A guest can accept payment or expense reimbursement from no more than five institutions or organizations within the last six months.
Under US immigration law, B-1/B-2, VW, ESTA, WB, and WT visitors cannot perform work and/or receive employment compensation for any services outside the scope of the honorarium rules.
Guests receiving honoraria 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 the guest is eligible for a tax exemption.
Honoraria Conditions
- Guests do not need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) UNLESS a) they are from a country which has a tax treaty with the US AND b) the guest wishes to claim a tax treaty exemption from federal tax withholding.
- If a guest does not have an SSN and/or ITIN prior to the request for payment, UAB cannot offer treaty benefits. The guest's honorarium will be taxed at 30%.
Reimbursement
UAB guests who enter the US in B-1/B-2, ESTA, VW, WB, or WT immigration status cannot receive a salary from UAB (or any other US source) for services rendered in connection with the guest's activities in the US. However, the guest can receive expense reimbursement. The expense reimbursement cannot exceed the actual reasonable expenses the guest incurs in traveling to and from the event. UAB can only reimburse expenses related directly to the guest's visit, such as travel, meals, hotel, and other basic services necessary during the guest's time at UAB.
“Exchange visitor” is a regulatory term of art for international citizens who come to the US on a J-1 visa. There are over a dozen J-1 categories, but the most common at UAB are Research Scholar, Short-Term Scholar, Alien Physician, Student, and Student Intern. While paid employment is allowed as a benefit incidental to holding J-1 immigration status, J-1 status is not strictly for employment, meaning that the exchange visitor's primary purpose in the US is for short-term study, research, or training.
According to the US Department of State, which oversees all J-1 exchange visitor programs nationwide, J-1 opportunities exist "to increase mutual understanding between the people of the United States and the people of other countries by means of educational and cultural exchange." The Department of State expects J-1 Exchange Visitors to return to their home country at the end of their research or training opportunity to share the knowledge they acquired in the US.
At UAB, a J-1 exchange visitor may be classified as a Postdoctoral Employee, Postdoctoral Trainee, Resident, Fellow, or Visiting Scholar. Depending on the exchange visitor's job assignment category, the process will begin either here in ISSS (for 20/21 appointments as Postdoctoral Employees and Trainees and for 07 appointments as Residents/Fellows) or via the Visiting Scholar process (for 02/04/60 appointments). Even if the journey to UAB begins via the Visiting Scholar process, administrators still must liaise with ISSS for issuance of a J-1 immigration document (Form DS-2019) if the Visiting Scholar will need a J-1 visa to enter the US.
