Payment Process for International Visitors

Note:
You may hover the mouse over diagram boxes for detailed notes.
Definitions:
Visa: Visa is the stamp in the visitor's passport.

Status: Status is determined by the code the U.S. Citizenship and Immigration Service inspector writes on the I-94: The I-94 is the white or green entry/departure card stamped into the visitor's passport at the port of entry.

The American Competitiveness and Workforce Act passed in 1998 provided the ability to pay reimbursements for expenses and honoraria to international visitors engaged in academic activities. In addition to work authorized visa types we can now pay visitors in a 'B' status, which are B-1, B-2, combination B-1/B-2, W-T, W-B, and combination W-T/W-B. In order to do so, a declaration form will need to be completed that indicates the activity and the individual meet the following requirements.

* The academic activity at the U of O will last nine days or less!

* The individual has not accepted reimbursements or payments from more than 5 institutions/organizations during the previous six-month period immediately prior to the visit to the University of Oregon.
Definitions:
Visa: Visa is the stamp in the visitor's passport.

Status: Status is determined by the code the U.S. Citizenship and Immigration Service inspector writes on the I-94: The I-94 is the white or green entry/departure card stamped into the visitor's passport at the port of entry.

The American Competitiveness and Workforce Act passed in 1998 provided the ability to pay reimbursements for expenses and honoraria to international visitors engaged in academic activities. In addition to work authorized visa types we can now pay visitors in a 'B' status, which are B-1, B-2, combination B-1/B-2, W-T, W-B, and combination W-T/W-B. In order to do so, a declaration form will need to be completed that indicates the activity and the individual meet the following requirements.

* The academic activity at the U of O will last nine days or less!

* The individual has not accepted reimbursements or payments from more than 5 institutions/organizations during the previous six-month period immediately prior to the visit to the University of Oregon.
Note:
If the activity and your visitor meet the qualifications on the declaration form they can enter the country in a 'B' Status. If the visitor cannot, the following procedures will need to be followed depending on what you intend to pay your visitor:

Honorarium and or related expenses: Contact the Office of International Education and Exchange at least 6 weeks before the scheduled visit. They will help you obtain the appropriate paperwork (DS-2019) to send to your visitor. Your visitor will use the DS-2019 to get the correct visa from the U.S. Embassy in their home country. The most common J-1 Visa enables the visitor to work and receive proper payment.

Reimbursement of travel expenses: Your visitor will need to enter the country in a 'visitor for business' status W-B or B-1. You need to draft an official letter of invitation that your visitor can present to the pertinent authority requesting that they grant your visitor a 'visitor for business' status. They may be from a country that is participating in the Visa Waiver Program, or already have a valid ongoing visa (extended term), in which case they would present the letter to immigration official at the port of entry. Or they may be required to get a new visa from the U.S. Embassy in their home country.
Note:
If the activity and your visitor meet the qualifications on the declaration form they can enter the country in a 'B' Status. If the visitor cannot, the following procedures will need to be followed depending on what you intend to pay your visitor:

Honorarium and or related expenses: Contact the Office of International Education and Exchange at least 6 weeks before the scheduled visit. They will help you obtain the appropriate paperwork (DS-2019) to send to your visitor. Your visitor will use the DS-2019 to get the correct visa from the U.S. Embassy in their home country. The most common J-1 Visa enables the visitor to work and receive proper payment.

Reimbursement of travel expenses: Your visitor will need to enter the country in a 'visitor for business' status W-B or B-1. You need to draft an official letter of invitation that your visitor can present to the pertinent authority requesting that they grant your visitor a 'visitor for business' status. They may be from a country that is participating in the Visa Waiver Program, or already have a valid ongoing visa (extended term), in which case they would present the letter to immigration official at the port of entry. Or they may be required to get a new visa from the U.S. Embassy in their home country.
Note:
Please scroll down to the Tax Notice section below this diagram.
Note:
Look at the income tax treaty list for independent personal services to determine whether your visitor is from a country that has a tax treaty in force with the U.S.
Note:
If your visitor is eligible for tax treaty benefits submit
the completed IRS form 8233 to Accounts Payable in the
Business Office at least 10 days before expected payment date.
To file an 8233 form you are required to have a federal
reporting identification number. There is a ten day waiting
period before the form will become effective, from the date an
acceptance agent signs off on the form and remits it to the IRS.
If the IRS does not reject the form within the ten-day waiting
period the 8233 form is valid.
Note:
Please scroll down to the Forms Checklist section below.
Note:
Please scroll down to the Forms Checklist section below.
Note:
Please scroll down to the Forms Checklist section below.
Note:
Please scroll down to the Forms Checklist section below.
Note:
Please scroll down to the Forms Checklist section below.
Note:
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Tax Notice

Honoraria payments are considered taxable income to a foreign national and will be subject to 30% federal tax withholding your visitor is eligible for tax treaty benefits. Treaty Benefits require that a tax treaty exist between your visitor’s country of residence and the U.S., that your visitor have a U.S. Social Security Number or IRS Individual Taxpayer Identification Number (ITIN) and formally request the benefits on an IRS 8233 form.

Visitors in the 'Business' status (ESTA WB or B-1) are eligible to apply for an Individual Taxpayer Identification number at the Eugene Branch of the IRS or by mail.

For an ITIN:

In person:

Internal Revenue Service

211 East 7^th Avenue
Eugene, OR 97401

Office hours: 8:30 am-4:30 pm – Monday through Friday

Documentation required:

* Completed form W-7

* Completed 8233 form, signed by a withholding agent (BAO personnel)

* A letter from your department requesting your visitor's presence for the speaking engagement

* Personnel identification will need to be verified by the IRS

By Mail:

Your visitor may apply for an ITIN by mail, start the process early it can take up to six weeks before an ITIN will be issued. Your visitor may apply for an SSN by mail but would be required to send the original passport or a copy certified by the issuing agency (e.g. a copy of the passport would have to be certified by the U.S. Embassy in their home country) along with their W-7 form, to the Internal Revenue Service. More information is available at https://www.irs.gov/individuals/general-itin-information .

Visitors in on a work authorized visa type (J, O or P) will need to apply for a Social Security Number at the Social Security Office.

For a Social Security Card and Number:

Social Security Administration: 2504 Oakmont Way, Eugene, OR 97401-5441

Office Hours: 9:00 AM-4:00 PM (M, T, TH, F)

9:00 AM-Noon Wednesday

Information that your visitor will be required to present:

* Passport

* DS-2019

Your visitor may apply for an SSN by mail but would be required to send the original passport or a copy certified by the issuing agency (e.g. a copy of the passport would have to be certified by the U.S. Embassy in their home country) to the Social Security Administration. A certified copy of the DS-2019 will also need to be included. Start the process early, it can take up to six weeks before an SSN card will be issued.

Forms Checklist

	Honoraria -Work Authorized SSN & EAD Status (J,O, P)	Honoraria & Expenses 'B' Status (B1,B2,WT,WB& combinations)	Travel Expenses Only 'B' Status (B2,WT,)	Travel Expenses/Visitor for Business (B1, WB & combinations)
PSC	X	X
8233 Form if Applicable	X	X
Photocopy of I-94	X	X	X	X
Declaration Form		X	X	X
Travel Reimb.			X	X
W8BEN Form	X	X	X	X