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:
- The usual academic activities will last no longer than nine (9) days at UNR
- Such activities are conducted for the benefit of UNR
- The visitors have not accepted such payments or expenses from five (5) other institutions during the previous six (6) month period.
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:
- FNIS data sheet - completed, signed, and dated (FNIS)
- Valid passport - including but not limited to the front bio page and the page with corresponding U.S. entry stamp
- Visa stamp - not applicable to Canadian citizens or citizens of the countries participating in the Department of State Visa Waiver Program (Web)
- I-94 - front and back
- University Honorarium Statement - completed, signed, and dated (Word)
- Guest Speaker Form or Independent Contractor Agreement Form - completed, signed, and dated with W-8BEN attached.
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.