B1 and B2 visas are generally referred to as “B visas”, and they are the most common types of visa issued for a wide range of uses in the United States.
Purpose: To bring a visitor to Tulane for a short period of time (not to exceed 9 days of activity, but presence can be longer) for an academic activity for which he or she will receive an honorarium and/or be reimbursed for expenses.
Requirements for Visitor: 1) Less than 9 days of activity (not presence) at Tulane 2) Has not accepted payment of expenses and/or honorarium from more than five U.S. institutions or organizations in the previous six months
Documents Required to Enter the U.S.: A B-1/B2 visa must be obtained from a U.S. consulate or embassy abroad. 1) The hosting department should send a letter of invitation outlining the details of the visit including mention of payment of an honorarium and/or reimbursement of expenses. The letter may also need to be presented to the U.S. immigration inspector at the port of entry. 2) If the visitor does not have a B1/B2 visa stamp in his or her passport, he or she must take this letter to a U.S. Consulate and apply for a visa. For information about applying for visas at a particular embassy or consulate, check the Department of State website for U.S. Embassies, Consulates, and Diplomatic Missions: http://www.usembassy.gov NOTE: Individuals from certain countries may not need to apply for a B-1/B-2 visa because they qualify for the Visa Waiver Program.
Payment: Honorarium and/or reimbursement for expenses Honorarium: An honorarium is a one-time payment made to an individual, who is not an employee of the university, for a special and non-recurring activity or event for which a fee is not legally or traditionally required. An honorarium may be paid to a Nonresident Alien for "usual academic activity or activities." These activities include lecturing, teaching and sharing of knowledge or performance. Tax Issues for Honorarium As a general rule, the Internal Revenue Service (IRS) requires the university to withhold at a 30% rate for all honorarium payments made to Nonresident Alien Individuals. Tax treaty exemptions may apply if: 1) There is a tax treaty between the U.S. and the individual’s country (contingent upon relevant category of personal services) and 2) The individual qualifies for exemption. A tax treaty exemption has to be applied for and approved by the IRS. This process takes 10 days from the time the form is submitted to the IRS. For more information about the U.S. tax treaties, view IRS publication 901: www.irs.gov/pub/irs-pdf/p901.pdf. To apply for a tax treaty exemption: Form 8233 (Request for Tax Treaty Withholding Exemption) is required to be completed and signed by the individual (Original Signatures are Required) and A Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) must be submitted on Form 8233 or the IRS will not approve the exemption. If the visitor does not have a SSN, he or she will need to apply for an ITIN using Form W-7 (this process can take up to 5 months and should be started well in advance of the visitor's arrival in the U.S.
Reimbursement for Expenses:Expenses that are allowed for reimbursement must be reasonable and substantiated. A good guide for reasonable expenses is the domestic per diem rate. A social security number or ITIN is not required if an individual is only being reimbursed for expenses.
Purpose: To bring a visitor to Tulane for a short period of time (exceeding 9 days) for an academic activity for which he or she will only receive reimbursement for expenses.
Requirements for Visitor: Has not accepted payment of expenses and/or honorarium from more than five U.S. institutions or organizations in the previous six months.
Documents Required to Enter the U.S.: A B-1 visa (B2 visas do not qualify for Option 2) must be obtained from a U.S. consulate or embassy abroad. The hosting department should send a letter of invitation outlining the details of the visit including mention of payment of an honorarium and/or reimbursement of expenses. The letter may also need to be presented to the U.S. immigration inspector at the port of entry. If the visitor does not have a B1 visa stamp in his or her passport, he or she must take this letter to a U.S. Consulate and apply for a visa. For information about applying for visas at a particular embassy or consulate, check the Department of State website for U.S. Embassies, Consulates, and Diplomatic Missions: http://www.usembassy.gov NOTE: Individuals from certain countries may not need to apply for a B-1 visa because they qualify for the Visa Waiver Program.
Reimbursement for Expenses ONLY:Expenses that are allowed for reimbursement must be reasonable and substantiated. A good guide for reasonable expenses is the domestic per diem rate. A social security number or ITIN is not required if an individual is only being reimbursed for expenses.
