There are two categories of J-1 status commonly seen at the UW: a J-1 student and J-1 scholar. See the J-1 Exchange Visitor Scholars web page for information related to that category.
Type(s) of payment allowed
Students on practical training
- Salary
- Travel reimbursement
Students on campus employment
- Salary (Teaching Assistance -TA’s and Project Assistance – PA’s)
- Fellowship or scholarship
- Research assistant (RA) stipend
- Travel reimbursement
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 and a. DS-2019 for J-1 students or b. I-20 for F-1 students).
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Policy
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.
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 read and follow UW Policy 3023 -Payment for Services and Travel and Expense Reimbursement for Non-employees. All of the policy applies, except, instead of using eReimbursement, you use a PIR.
Fellowships, scholarships, and participant support
Effective January 1, 2015 – all payments to Nonresident Aliens (NRA) for Scholarships and Fellowship must be processed through Payroll. Please refer to the Process and Document Flowchart for Fellowship and Scholarship Payments (PDF).
Tax liability/withholding
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Social Security
- For payroll payments please contact your Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
- For non-payroll payments no taxes are withheld for FICA.
Federal
Salary
- Contact your Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
- Documented travel expenses are considered business expenses of the UW and thus no federal tax is withheld.
- Scholarship and Fellowship, 14% withholding, unless tax treaty exemption applies and Form W-8BEN is filed. To determine if tax treaties apply, refer to Tax Treaties – Independent Contractors and Scholarships by Country and IRS Tax Treaty Table 1.
State
Salary
Contact your Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
Travel reimbursement
None
Scholarship and fellowship
None
Immigration questions
For student questions: International Student Services, iss.wisc.edu
For employee questions: International Faculty and Staff Services, ifss.wisc.edu