You are here: Nevada Home > Campus Business > Units and Services > Tax Compliance and Non-Resident Alien Taxation > B-1 Visa
| Contact Information for Campus Business | |
|---|---|
| Fax | (775) 327-2306 |
| Location |
Ross Hall
101 |
| Address | 1664 N. Virginia Street Reno, NV 89557-0124 |
| Contact | Contact Us |
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.