Nonresident Taxation - B-1 Visa

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Under the B honorarium rules, B-1 nonimmigrant aliens may accept honoraria and be reimbursed for incidentals from UNR if 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; and
  • 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 strongly recommends the visitors seek admission under the B-1 visa or the corresponding WB (Visa Waiver/Business), not B-2 visa or its corresponding WT (Visa Waiver/Tourist). We also suggest invitation letters are sent out to visitors specifically stating that they seek B-1/WB status (SAMPLE).

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;
  • I-94 - both front and back;
  • UNR Honorarium Statement - completed, signed, and dated (WORD); and
  • Guest Speaker Form or Independent Contractor Agreement Form (WEB)– completed, signed, and dated with W-8BEN attached.

An honorarium paid to or on behalf of an NRA is subject to a 30 percent 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, unless they already have a SSN or an ITIN issued.

 

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