Use the table below to determine which option is most suitable, then find that option at the bottom of the page for full information.
| Considerations | Option 1 | Option 2 | Option 3 | Option 4 |
|---|---|---|---|---|
| Duration of Visit | Less than 9 days of activity (presence can be 9 days or more) | More than 9 days | More than 9 days & less than 6 months | Already in US |
| Visa Options |
|
|
|
In US on non-immigrant visa already |
| Allowable Compensation |
|
Reimbursement for expenses ONLY | Payment for services, including salary and/or Reimbursement for expenses | Depends on visa type |
| Immigration Issues & Action Required |
|
|
|
|
| Tax / Payment Issues | Honorarium: May be taxable. Taxes 30% unless tax treaty between US & home country. A SSN or ITIN number is required. Reimbursement: Proof of expenses. No tax liability. |
Reimbursement: Use per diem rate or provide proof of expenses. No tax liability. | Salary is taxable at 30% unless tax treaty applies. A SSN or ITIN number is required. | Depends on visa type |
| Time Frame |
|
Visitor should check visa wait times if applying for B-1/B-2. |
|
Depends on visa type |
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
- Less than 9 days of activity (not presence) at Tulane
- Has not accepted payment of expenses and/or honorarium from more than five U.S. institutions or organizations in the previous six months
Type of Visa
B-1 business, B-2 tourist, or Visa Waiver Program
Documents Required to Enter the U.S.
A B-1/B2 visa 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/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:
- There is a tax treaty between the U.S. and the individual’s country (contingent upon relevant category of personal services) and
- 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.
Requirement 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.
Type of Visa
B-1 business or Visa Waiver Program. Normally B-1 visas are issued for a reasonable amount of time given the purpose of the trip, but not to exceed one year. Visitors entering the United States under the VWP are admitted for a period of 90 days.
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.
Payment
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.
Purpose
Available to short-term visitors at Tulane for short periods of time (up to six months) for the purpose of teaching, conducting research, lecturing, observing, etc, but cannot be used for a tenure-track faculty position.
Duration of Visit
More than 9 days and less than 6 months.
Type of Visa
J-1 Short-term scholar
Documentation Required to Enter the U.S.
- With the DS-2019, the visitor must obtain a J-1 visa stamp at a U.S. consulate overseas or have a Department of Homeland Security approved change of status to J-1.
- To request a DS-2019, complete the OISS J-1 Request for DS-2019 Form and submit the required supporting documents and OISS will prepare and send the form to the Exchange Visitor.
Type of Payment
Reimbursement, honorarium and/or payment for services.
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.
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:
- There is a tax treaty between the U.S. and the individual’s country (contingent upon relevant category of personal services) and
- 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. Salary payments must be processed through Tulane University Workforce Management Organization
Purpose
To bring a short-term visitor to Tulane for an academic activity.
Type of Visa
Non-resident alien already in the U.S.
Type of Payment
Depends on current immigration status of visitor. If on an H-1B at another institution, the visitor may be reimbursed for expenses only and may NOT be paid an honorarium. Contact the Nancy Lauland in the OISS with any questions or concerns at 504-865-5208
