Under the B honorarium rules, B-1 nonimmigrant aliens may accept honoraria and be reimbursed for incidentals from the university the following conditions are met:
Since there are restrictions and complications, our office recommends the visitors seek admission under the B-1 visa or the corresponding WB (Visa Waiver/Business), not the B-2 visa or its corresponding WT (Visa Waiver/Tourist). We also recommend invitation letters (Word) are sent to visitors stating they seek B-1/WB status.
Our minimum documentation requirement for B honorarium payments includes:
An honorarium paid to or on behalf of an NRA is subject to 30% withholding tax on the gross amount and will be reported on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. NRA's in B-1 status may need to obtain an ITIN in order to take advantage of any available treaty benefits.