Payment Process for International Visitors

Payment Process for International Visitors

Background:

The American Competitiveness and Workforce Act provided the ability to pay reimbursements for expenses and honoraria to international visitors engaged in academic activities within a limited set of circumstances. In addition to work authorized visa types such as H, J, O; we are now able to pay visitors in a "B" status, (B-1, B-2, combination B-1/B-2, W-T, W-B, and combination W-T/W-B) within certain restrictions. To do so, the International Visitors Declaration Form will need to be completed that indicates the activity and that the individual met all requirements.

Terminology:

Visa is an official endorsement to enter, leave, or stay in the U.S. for a specified period of time.  This may be a special page or a stamp in the visitor’s passport or it is on the I-94 form showing the visa status under which they entered the U.S. for this, their most current visit.

ESTA is an 'electronic system for travel authorization' used by the U.S. It is not a visa type nor a visa status.

A copy of their I-94 form can be obtained by the visitor on the U.S. Homeland Security's website.

B-1, W-B = Visitor for business purposes.

B-2, W-T = Visitor in a tourist status.

W-T and W-B are equivalent of B-2 and B-1 visa types, respectively, for visitors residing in a visa-waiver country.

8233 - IRS form used for international visitors residing in those countries who have a tax treaty with the U.S. to claim a reduced rate of tax on any personal services they perform inside the U.S. This form requires the visitor have a U.S. Taxpayer Identification Number (TIN or SSN)

W-8 Forms - Accounts Payable Vendor Maintenance requires an IRS W-8 form be forwarded to them in order to set up a non-resident alien into Banner. The most common W-8 form for foreign individuals is the W-8BEN. More information can be found at https://ba.uoregon.edu/content/vendor-setup

 

 

 

 

Select Appropriate Travel Situation, if your visitor entered the U.S. under a B, WB, T, WT visa type:

  1. Travel Per Diem under 10 days and visitor has not been reimbursed by more than 5 institutions in the last 6 months.

  2. Travel Per Diem over 9 days and/or visitor has been reimbursed by more than 5 institutions in the last 6 months.

  3. Honorarium, in addition to Travel & Per Diem - under 10 days and visitor has not been reimbursed by more than 5 institutions in the last 6 months.

  4. Honorarium, in addition to Travel & Per Diem - over 9 days and/or visitor has been reimbursed by more than 5 institutions in the last 6 months.

Travel Visit under 10 days

Travel hotel and per diem under 10 days, and visitor has not been reimbursed by more than 5 institutions in the past six months.

This procedure is applicable only if the Visitor entered the U.S. in a B1, B2, WB or WT status. If your visitor entered the U.S. under any other status, please contact Joy Germack, Sr. Tax Analyst, in Business Affairs Office.

1. Initiating Departments are responsible for collecting and keeping in their records a signed International Visitors Declaration Form and a copy the visitor's I-94.

2. Attach a copy of both forms to any travel reimbursements that are processed in Duck Web and sent to Travel.

 

Forms Checklist:

Type of Payment: Honoraria/Expenses
 
Honoraria/Expenses Travel Expenses Travel Expenses
Visitor's Status:

J,O,P etc- Must be authorized in writing by RO/ARO

Visitor for Business or Tourist Status (B1,B2,WT,WB& combinations) Tourist Status (B2,WT) Visitor for Business (B1, WB and combinations WB/WT, B1/B2)
PSC X X    
8233 Form if Appl. if appl. if appl.    
Photocopy of I-94 X X X X
Declaration Form X X X X
Travel if appl. if appl. X X

Note:

  1. Canadians without an I-94 are presumed to be in a B tourist status. Initiating Departments will need to obtain a copy of their Canadian Passport.

Travel Visit over 9 days

Travel Per Diem over 9 days and/or visitor has been reimbursed by more than 5 institutions in the past six months.

This procedure is applicable only if the Visitor entered the U.S. in a B1, or WB status. If your visitor entered the U.S. under any other status, please Joy Germack, Sr. Tax Analyst, in Business Affairs Office.

If the activity and your Business visa type ( WB or B1) visitor meets the qualifications and signs the International Visitors Declaration Form, they can be paid/reimbursed for hotel and meal per diem (but not honorarium) for more than 9 days. If the visitor cannot, the following procedures will need to followed depending on what you intend to pay your visitor:

Honorarium and or related expenses:

Contact the Office of International Affairs at least 6 weeks before the scheduled visit. They will help you obtain the appropriate paperwork (DS-2019) to send to your visitor. Your visitor will use the DS-2019 to get the correct visa from the U.S. Embassy in their home country. The most common J-1 Visa enables the visitor to work and receive proper payment.

Reimbursement of travel expenses:

In order to assist your visitor to enter the U.S. in a W-B or B-1 business status, you will need to provide them an official letter of invitation on University of Oregon letterhead, signed by a UO employee, that contains your visitor's name, the dates and subject of the invitation before they travel. They are then able to present this letter to the pertinent authority requesting that they grant your visitor a "visitor for business" status. They may be from a country that is participating in the Visa Waiver Program, or already have a valid ongoing visa (extended term), in which case they would present the letter to immigration official at the port of entry. It is possible they may be required to get a new visa from the U.S. Embassy in their home country.

AND

Attach a copy of the I-94 form to any travel reimbursements that are processed in Duck Web and sent to Travel.

Forms Checklist:

Type of Payment: Honoraria/Expenses
 
Honoraria/Expenses Travel Expenses Travel Expenses
Visitor's Status: Work Authorized Status J,O,P etc. Visitor for Business or Tourist Status (B1,B2,WT,WB& combinations) Tourist Status (B2,WT) Visitor for Business (B1, WB and combinations WB/WT, B1/B2)
PSC X X    
8233 Form if Appl. if appl. if appl.    
Photocopy of I-94 X X X X
Declaration Form X X X X
Travel if appl. if appl. X X

Notes:

  1. Canadians who enter the country without a visa type, and therefore do not have an I-94, are presumed to be in a B tourist status, and will only be eligible to receive an honorarium if they are able to sign an International Visitors Declaration Form (less than ten days and five or less institutions in the past six months.) The Initiating Department will need to obtain a copy of their Canadian Passport.

Honoraria & Travel Visit under 10 days

This procedure is applicable only if the Visitor entered the U.S. in a B1, B2, WB or WT status. If your visitor entered the U.S. under any other status, please call Joy Germack at 541-346-0782.

Honorarium, in addition to Travel & Per Diem less than 10 days and visitor has not been reimbursed by more than 5 institutions in the last 6 months.

1. Initiating Departments are responsible for collecting and keeping in their records a signed International Visitors Declaration Form and a copy the visitor's I-94.

2. Attach a copy of both forms to any travel reimbursements that are processed in Duck Web and sent to Travel.

Important Tax Implications:

Honoraria payments are considered taxable income to a foreign national and will be subject to federal income tax unless your visitor is eligible for tax treaty benefits. In order to file a reduced rate of withholding certificate they must have a federal tax reporting identification number. The visitors in the B status will be eligible to apply for an Individual Taxpayer Identification number at the Eugene Branch of the IRS or by mail. Here are the addresses of our local agencies.

A visitor that is here on a work authorized visa type (J, O or P) will need to apply for a Social Security Number at the Social Security Office.

1. If your visitor does not have a US tax reporting identification number, and they choose to get one for Treaty Benefits, they are required to:

Apply for either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN)

For SSN:

Social Security Administration
2504 Oakmont Way
Eugene, OR 97401-5441
Office Hours: 9:00 am-4:30 pm

Your visitor will be required to present a passport and DS-2019.

Your visitor may apply for an SSN by mail but would be required to send the original passport or a copy certified by the issuing agency (e.g. a copy of the passport would have to be certified by the U.S. Embassy in their home country) to the Social Security Administration. A certified copy of the DS-2019 will also need to be included. Start the process early, it can take up to six weeks before an SSN card will be issued.

For ITIN: W-7

In person:

Internal Revenue Service
211 E. 7th
Eugene, OR 97401
Office hours: 8:30 a.m.-4:30 p.m.
(541) 302-0999

Documentation required:

  • Completed form W-7

  • Completed 8233 form, signed by a withholding agent (BAO personnel)

  • A letter from your department requesting your visitor's presence for the speaking engagement

  • Personnel identification will need to be verified by the IRS

By Mail:

Your visitor may apply for an ITIN by mail, start the process early it can take up to six weeks before an ITIN will be issued.

The following documents are required for the application:

  • Completed form W-7

  • Identification Documentation for section 6d of W-7 form -You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7.

  • Completed 8233 form, signed by a withholding agent (BAO personnel)

  • A letter from your department requesting your visitor's presence for the speaking engagement

Determine whether your visitor will be eligible for tax treaty benefits. See the

List of Countries with US Tax Treaties

THEN

If your visitor is eligible for tax treaty benefits submit a completed 8233 (instructions) to Accounts Payable allowing 10 days before payment date. To file an 8233, form you are required to have a federal reporting identification number. There is a ten-day waiting period after an acceptance agent signs off on a form and remits it to the IRS. If the IRS does not reject the form within the ten-day waiting period, the 8233 form is in effect.

THEN

Submit PSC to Purchasing and Contracting Services attach a copy of the I-94.

Forms Checklist:
 

Type of Payment: Honoraria/Expenses
Authorized Status (J,O, P etc).
Honoraria/Expenses Travel Expenses Travel Expenses
Visitor's Status: Work Authorized Status (J,O,P etc). Visitor for Business or Tourist Status (B1,B2,WT,WB& combinations) Tourist Status (B2,WT) Visitor for Business (B1, WB and combinations WB/WT, B1/B2)
PSC X X    
8233 Form if Appl. if appl. if appl.    
Photocopy of I-94 X X X X
Declaration Form   X X X.
Travel if appl. if appl. X X

Notes:

  1. Canadians who enter the country without a visa type, and therefore do not have an I-94, are presumed to be in a B tourist status, and will only be eligible to receive an honorarium if they are able to sign an International Visitors Declaration Form. The Initiating Department will need to obtain a copy of their Canadian Passport. We will need to secure a copy of documentation that demonstrates that your visitor is a Canadian citizen, if they enter the country without an I-94 or Passport.

  2. If your visitor is already in the United States in a J status, teaching at another institution or working for another entity they are the sponsoring employer. If this is the case, there are additional steps that must be followed which may allow us to pay your visitor. Please contact Joy Germack, Sr. Tax Analyst, in Business Affairs Office for more information before you make any visiting arrangements.

Honoraria & Travel Visit over 9 days.

When, in addition to Travel & Per Diem, the Honorarium is for more than 9 days and/or visitor has been reimbursed by more than 5 institutions in the last 6 months.

Honorarium over nine days or more than 5 other institutions in the last six months, your visitor must provide or obtain a work authorized Visa Status. Contact the Office of International Affairs.

Since your visitor does not meet the qualifications on the International Visitors Declaration Form they need to enter the country in a "Work Authorized" status.

Contact the Office of International Programs at least 6 weeks before the scheduled visit. They will help you obtain the appropriate paperwork (DS-2019) to send to your visitor. Your visitor will use the DS-2019 to get the correct visa from the U.S. Embassy in their home country. The most common J-1 Visa enables the visitor to work and receive proper payment.

AND

Important Tax Implications:

Honoraria payments are considered taxable income to a foreign national and will be subject to federal income tax unless your visitor is eligible for tax treaty benefits. In order to file a reduced rate of withholding certificate, they must have a federal tax reporting identification number. A visitor that is here on a work authorized visa type (J, O or P) need to have a Social Security Number. They may apply at the Social Security Office. The address of our local Social Security Administration Office is listed below.

1. If your visitor does not have a US tax reporting identification number, in order for them to claim treaty benefits, they are required to:

Apply for either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN)

For SSN:

Social Security Administration
2504 Oakmont Way
Eugene, OR 97401-5441
Office Hours: 9:00 am-4:30 pm

Your visitor will be required to present a passport and DS-2019

Your visitor may apply for an SSN by mail, and would be required to send the original passport or a copy certified by the issuing agency (e.g. a copy of the passport would have to be certified by the U.S. Embassy in their home country) to the Social Security Administration. A certified copy of the DS-2019 will also need to be included. Start the process early, it can take up to six weeks before an SSN card will be issued.

Determine whether your visitor will be eligible for tax treaty benefits. See the

List of Countries with US Tax Treaties

If your visitor is not eligible for treaty benefits, submit PSC to Purchasing and Contracting Services attach copy of the I-94 attached. Payment will be subject to 30% withholding.

2. If your visitor does have a US tax reporting identification number, determine whether your visitor will be eligible for tax treaty benefits.

See the

List of Countries with US Tax Treaties

THEN

If your visitor is eligible for tax treaty benefits submit a completed 8233 (instructions) to Accounts Payable allowing 10 days before payment date. To file an 8233 form, you are required to have a federal reporting identification number. There is a ten-day waiting period after an acceptance agent signs off on a form and remits it to the IRS. If the IRS does not reject the form within the ten-day waiting period the 8233, form is in effect.

THEN

Submit PSC to Purchasing and Contracting Services attach a copy of the I-94.

Forms Checklist:

Type of Payment: Honoraria/Expenses
Authorized Status (J,O, P etc).
Honoraria/Expenses Travel Expenses Travel Expenses
Visitor's Status: Work Authorized Status (J,O,P etc). Visitor for Business or Tourist Status (B1,B2,WT,WB& combinations) Tourist Status (B2,WT) Visitor for Business (B1, WB and combinations WB/WT, B1/B2)
PSC X X    
8233 Form if Appl. if appl. if appl.    
Photocopy of I-94 X X X X
Declaration Form   X X X
Travel if appl. if appl. X X

Notes:

  1. Canadians who enter the country without a visa type and therefore do not have an I-94 are presumed to be in a B tourist status, and will only be eligible to receive an honorarium if they are able to sign an International Visitors Declaration Form. The Initiating Department will need to obtain a copy of their Canadian Passport.

  2. If your visitor is already in the United States in a J status, teaching at another institution or working for another entity they are the sponsoring employer. If this is the case, there are additional steps that must be followed which may allow us to pay your visitor. Please contact Joy Germack, Sr. Tax Analyst, in Business Affairs for more information before you make any visiting arrangements.