Type(s) of payment allowed
- B-1/B-2 reimbursement of travel expenses and/or honorarium (receipts required for travel reimbursement)
- B-1/ B-2 participant support for attendance at a conference
General information
- B-1 or B-2 visa holders may not be employed or have a UW appointment.
- Honorarium payments to B-1s and all payments to B-2s are limited to a maximum nine-day stay. The nine-day stay starts on the day that the visitor arrives at the University of Wisconsin and is being paid for the services, not when they arrive in the United States.
- Individuals may not accept honorarium payments from more than five institutions in a six-month period.
- Tracking number of payments and length of stay is the visitor’s responsibility.
Documents required to process payments
- IRS Form W-8BEN for tax reportable payments
- Immigration and taxation documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart PDF)
- Refer to 3024.5 How to Reimburse Non-Employees Procedure
Forms required to process payments
All forms listed must be provided for each type of payment.
In order to make non-salary payments to individuals (i.e., an honorarium, travel reimbursement etc.), Accounting Services must have a copy of all immigration documents (I-94). Please have the B1/B2 invitation letter available, should it need to be referenced.
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Policy
If payment involves travel related expenses/reimbursements, please make read and follow UW Policy 3023 -Payment for Services and Travel and Expense Reimbursement for Non-employees.
Travel reimbursement
For campuses using eReimbursement (UW–Madison)
- Documented travel expenses must be processed through eReimbursement. See UW Policy 3023 – Payment for Services and Travel and Expense Reimbursement for Non-employees.
- If payment involves travel related expenses/reimbursements, please read and follow UW Policy 3023 – Payment for Services and Travel and Expense Reimbursement for Non-employees.
For campuses not using eReimbursement
- Use a Payment to Individual Report (PIR).
- Immigration documentation required are outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart).
- If payment involves travel related expenses/reimbursements, please make read and follow UW Policy 3023 – Payment for Services and Travel and Expense Reimbursement for Non-employees. All the policy applies except instead of using eReimbursement, you use a PIR.
Honorarium
- Use a Payment to Individual Report (PIR).
- IRS Form W-8BEN for tax reportable payments.
- Immigration documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart PDF).
- Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of completed/signed/filed ITIN application required.
- Form 8233 Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, if tax treaty exemption applies. References to help determine if tax treaty applies:
- Tax Treaties table for Non-Employee payments made through Accounting Services: Tax Treaties – Independent Contractors and Scholarships by Country
- IRS Tax Treaty Table 1
- Note: For tax treaty purposes, Research Participant payments are considered Independent Personal Services
Participant support
- Use a Payment to Individual Report
- IRS Form W-8BEN for tax reportable payments.
- Immigration documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart PDF).
- Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of completed/signed/filed ITIN application required.
- Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, if tax treaty exemption applies. Treaty must include a provision for Scholarship/Fellowship Grants. References to help determine if tax treaty applies:
- Tax Treaties table for Non-Employee payments made through Accounting Services: Tax Treaties – Independent Contractors and Scholarships by Country
- IRS Tax Treaty Table 1
- Note: For tax treaty purposes, Research Participant payments are considered Independent Personal Services
Tax liability/withholding
Federal
- Documented travel expenses are considered business expenses of the UW and thus no federal tax is withheld.
- Honorariums (Payment for Services) require withholding of 30% federal tax, unless tax treaty exemption applies and Form 8233 is filed. To determine if tax treaty applies refer to:
- Tax Treaties table for Non-Employee payments made through Accounting Services: Tax Treaties – Independent Contractors and Scholarships by Country
- IRS Tax Treaty Table 1
- Note: For tax treaty purposes, Research Participant payments are considered Independent Personal Services.
- Participant support, 30% withholding, unless tax treaty exemption applies and Form W-8BEN and 8233 are filed. References to help determine if tax treaty applies:
- Tax Treaties table for Non-Employee payments made through Accounting Services: Tax Treaties – Independent Contractors and Scholarships by Country
- IRS Tax Treaty Table 1
- Note: For tax treaty purposes, Research Participant payments are considered Independent Personal Services
State
None
Immigration questions
For student questions: International Student Services, iss.wisc.edu
For employee questions: International Faculty and Staff Services, ifss.wisc.edu