Any individual who is not a United States citizen or US permanent resident and who will be visiting the Campus for nine (9) days or less.
The department should contact the McCulloch Center for Global Initiatives at extension 2072 to determine the appropriate visa status for the visit.
Individuals who enter the United States as short term visitors with a visa status of B-1 / VWB (business visitor) - B-2 / VWT (tourist visitor) are potentially eligible to receive honorarium payments provided that the payment is made in connection with a “usual academic activity” lasting no more than nine (9) days, and that the individual has not received similar payments from more than five (5) U.S. institutions in the prior six (6) month period. This restriction is commonly called the 9/5/6 rule. However, honorarium may still be subject to a 30% tax withholding and other reporting requirements that vary with the visitor’s country of origin.
For non-B classification visa holders such as J visa, individuals must obtain the visa sponsor’s approval prior to any academic activity beginning on campus; otherwise, payment cannot be made.
To be admitted to the U.S. in business status, individuals from most countries will need to apply for a B-1/B-2 visa at the U.S. embassy in their home country. Citizens of the following countries, however, are currently not required to get such a visa under the USCIS’ Visa Waiver Program (VWP): Andorra, Austria, Australia, Belgium, Brunei, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Monaco, the Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Taiwan, and the United Kingdom*. More information on the VWP can be found at the following web site: http://www.uscis.gov/
*Citizens with the unrestricted right of permanent abode in England, Scotland, Wales, and Northern Ireland.
Regardless of whether or not an individual is required to get a visa to be admitted as a business visitor, the new rules require that an individual arriving in the U.S. with the intent to participate in honorarium-related activities will need to have with them a Letter of Invitation (see appendix “A”). The rules state that “invitation letters should clearly specify the honorarium-related event or activity as well as the date and location of the activity. In addition, the letter may assist the inspecting Service Officer in verifying that the activity the alien plans to participate in qualifies pursuant to section 212(1) of the (Immigration and Naturalization) Act…” To avoid complications at the port of entry, please make sure that the appropriate letter of invitation has been issued to your business visitor, that he/she is aware that he/she should bring the letter with him/her to the visa interview, (if applicable) AND that he/she should have it available as he/she arrives in their U.S. port of entry.
Due to the automation of the Form I-94, foreign visitors entering the United States via air or sea no longer need to complete paper Customs and Border Protection Form I-94 Arrival/Departure Record or Form I-94W Nonimmigrant Visa Waiver Arrival/Departure Record. Rather, a Customs and Border Protection (CBP) Officer will scan a traveler’s passport, generating an electronic arrival record with data elements found on the current paper Form I-94. Upon arrival, a CBP officer will provide each foreign traveler with an admission stamp that is annotated with date of admission, class of admission, and admitted until date. The electronic arrival/departure record, as well as the electronic I-94 Number, can be obtained by the traveler at www.cbp.gov/I94. If a traveler would like a paper Form I-94, one can be requested during the inspection process. If provided a paper form, the admitting CBP Officer generally attaches the I-94 to the visitor’s passport and stamps the departure date on the form.
Since automation only affects air and sea arrivals, a paper Form I-94 is still used at land border ports of entry. Also, CBP intends to continue to provide a paper Form I-94 to certain classes of aliens, and whenever it determines the issuance of a paper form is appropriate.
Upon exiting the United States, travelers previously issued a paper Form I-94 should surrender it to the commercial carrier or to CBP upon departure. The departure will be recorded electronically, with manifest information provided by the carrier or CBP. If travelers do not receive a paper Form I-94 and the record was created electronically, CBP will record their departure using manifest information obtained from the carrier. Visitors departing by land with a paper Form I-94 must turn in the I-94 to CBP at the land border when exiting the U.S.
If a foreign visitor does not have Form I-94 (either in paper or electronic format) showing the proper status in his/her passport, we will not be able to pay an honorarium or to reimburse expenses.
Exception to the rule: Certain Mexican citizens who have a nonresident alien Mexican border crossing card (commonly known as a laser visa), or a multiple-entry foreign visa, may not need a Form I-94.
The United States has approximately 50 tax treaties with foreign countries. By claiming a tax treaty benefit, the individual is not subject to federal tax withholding. (See Appendix “B” Tax Treaty Listing). A visitor may claim a tax treaty benefit if he/she meets the provisions of the tax treaty. The individual must have a Social Security Number or Individual Taxpayer Identification Number (ITIN) in order to claim a Tax Treaty benefit. The individual will be required to complete Form 8233 to claim the benefit.
In order to claim the Tax Treaty benefit, the department will need to set up an appointment for the individual to complete the 8233 form. For an appointment, contact the Financial Services staff member listed at the beginning of this document and on the Financial Services webpage.
No… International visitors receiving honorarium or payment for services rendered do not need to obtain a Social Security Number or Individual Taxpayer Identification Number before they can be paid. However, if the international visitor does not have a SSN or ITIN and is a tax resident of a treaty country, the honorarium payment would be subject to 30% tax withholding. All other international visitors (from non-treaty countries) are subject to 30% tax withholding on the honorarium payment regardless of whether or not he/she has a SSN or ITIN. Individuals receiving incidental expense reimbursement in association with an honorarium do not need a SSN or ITIN but will need receipts as backup for the payment. Travel expense reimbursement payments are neither reportable nor subject to tax withholding provided the terms of the Accountable Plan rules are met.
A Social Security Number is issued to someone who is eligible to be employed in the United States or has some type of fixed tax base. A fixed base is defined as a permanent establishment in the United States such as an office, bank account, etc. An Individual Taxpayer Identification Number is issued to a foreign national who is not eligible for a Social Security Number.
If eligible for a Social Security Number, the visitor must apply at any Social Security Administration Office.
International visitors who are not eligible for a 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. They should consult IRS Publication 1915 which can be found at http://www.irs.gov/formspubs/index .
UMASS is an Acceptance Agent for ITIN applications and if you have sufficient time, you may be able to arrange with UMASS to have the individual complete the necessary paperwork to obtain an ITIN.
If a visitor is in a B-1 / VWB or B-2 / VWT, meets the 9/6/5 rule, and supplies the appropriate backup documentation, he or she is eligible to be reimbursed for travel expenses with no tax deduction, provided the Accountable Plan rules are met, which means that the visitor must also be paid an honorarium to prove that services were rendered and paid for. If the visitor is in a J-1 or H1 – B status, he or she will need written authorization from the Designated School Official at their current institution prior to payment of the reimbursement.
Whether the individual is on a “B” status or J-1 status, they will need to complete Form 8233 in order to claim the tax treaty benefit.
The department or visitor will need to call and make an appointment in advance and must appear in person with the proper documentation. For an appointment, contact the Financial Services staff member listed at the beginning of this document and on the Financial Services webpage.