To be eligible for payment for services or reimbursement of
travel expenses, foreign visitors to UW-Whitewater must obtain the appropriate
visa prior to coming to campus. Campus staff should plan well in advance if
intending to provide a payment to a foreign national. For honorarium or travel
reimbursement payments please contact Joe Kolosso in Financial Services at 472-1375
as soon as you are aware that you will be making a payment. If this person will
be an employee of the University, please contact Human Resources.
B-1 Business / B-2 Tourist
People who enter the US with a B-1 or B-2 visa may be reimbursed for travel
and may be paid an honorarium. Honorarium payments to B-1s and all payments
to B-2s are limited to a maximum nine-day stay. It is important to note that
the visa stamp in the passport indicates both B-1 and B-2; the INS inspector
at the port of entry into the US determines which classification applies. If
the person will be receiving travel reimbursement and/or honorarium, it is necessary
to have an invitation letter from the University detailing the activities in
which the person will be engaged, expenses to be reimbursed, and the amount
of honorarium if applicable. This letter should be presented by the visitor
at the US consulate for visa issuance at the port of entry to apply for B-1
rather than B-2 designation, if necessary. It is the responsibility of the visitor
to ensure the B-1 classification is assigned by the INS official at the border.
This should be clearly stated in the invitation letter.
Individuals from many countries do not need a visa if they are coming to the US for
business or pleasure for less than three months. They will be granted WB (business)
or WT (tourism) at the port of entry, and the same criteria for the B-1 apply to WB
and B-2 apply to WT.
TN Trade Nafta
The NAFTA trade agreement created a non-immigrant category for
Canadian and Mexican professionals to enter the US and work. It is for professional
positions which require a minimum of a Bachelor's degree in a specific field,
and the individual must have the specific degree. Although the TN applies to
Mexican citizens, it is used almost exclusively for Canadian citizens ("landed
immigrants", the Canadian equivalent of permanent residents, do not qualify).
This is a temporary status and TNs should not intend to immigrate. The main
advantage of TN status is that no prior INS processing is necessary; the Canadian
can get the classification at the border.
Payments for honorariums or travel are possible for some other visa types, but those shown here are the typical ones. If a different visa type is encountered, the department should contact Financial Services immediately to see if payment is possible. Additional information is also available at the UW-Madison web site. This web site is maintained by a UW-System staff person trained in tax and INS rules. www.bussvc.wisc.edu/acct/tax/foreign/acimmtax.html
To make non-salary payments to individuals (i.e. honorarium,
travel reimbursement, etc.), Financial Services must have a copy of all immigration
documents.
For Travel
TER, copy of PIR, and all receipts,
Copy of passport,
I-94 (Arrival Departure Record),
If J-1 visa, a DS-2019 (formerly IAP-66) Certificate of Eligibility for Exchange
Visitor status is also required
For Honorariums
PIR,
Copy of passport,
I-94 (Arrival Departure Record),
If J-1 visa, a DS-2019 (formerly IAP-66) Certificate of Eligibility for Exchange
Visitor status is also required,
Social Security Number, Individual Taxpayer Identification Number (ITIN) or
copy of filed ITIN application (Form W-7),
30% federal tax will be withheld from payment unless a tax treaty exemption
applies and Form 8233 is filed (Exemption from Withholding on Compensation for
Independent (and Certain Dependent) Personal Services of a Non-Resident Alien
Individual).
For copies of forms or if you have any questions please call Joe Kolosso in
Financial Services at 472-1375. For payroll issues, please call Human Resources
472-1024.