Please read the pages in this section first.

General Guidelines

Steps to Payment:

1. Gather Information.

2. Determine the location of the activity.

3. Determine visa type, income type and payment eligibility for activities exclusively:

• INSIDE the U.S.
• OUTSIDE the U.S.

4. What are the tax reporting/withholding requirements?

5. What is a TIN?

6. What is an ITIN?

7. Request Payment

Forms, Rules, and Publications

Glossary

Contacts

SUGGESTED FORMAL INVITATION LETTER
PRINTED ON YOUR DEPARMENTAL LETTERHEAD
FOR A BUSINESS OR TOURIST VISITOR
Without Taxpayer Identification Number and with a tax treaty
(B-1 or B-2 or WB or WT)
{for restrictions click here}

[Date]

Dear [name of visitor]:

We are pleased that you will be visiting the University of Washington to speak at [name of school or program or event] on [Date(s)]. To show our appreciation for your willingness to participate in this event, we would like to offer you a modest $[amount] honoraria (provided you have not received such payments from more than five US institutions in the previous six months). In addition, we would like to offer reimbursement of travel expenses related to your visit to the University of Washington (UW). This amount will include [give specifics on what your department will pay including any restrictions on airfare etc and what arrangements will be handled by the UW].

For this visit it is preferable that you obtain a business visa (B-1) through a US Consulate or Embassy or WB travel status at a US Port of Entry. Upon your entry into the United States you will be given an I-94 or I-94W. An I-94 or I-94W is a small white or green card stapled to your passport and is returned to an Immigration Officer on your departure from the United States. Please be sure that your I-94 indicates a B-1 travel status. If your country participates in the Visa Waiver Program then you will be issued an I-94W at the US port of entry and the document should indicate a WB travel status. Please show this invitation letter to the Immigration officer to help substantiate your need for Business travel status.

In order to receive payment of honoraria and/or reimbursement of travel expenses, you will need to give your passport and I-94 or I-94W to [name of person] for photocopying during your visit at the UW. A stamp in your passport will not substitute for the I-94 or I-94W.

Please be aware that payments of honoraria are subject to US Federal Tax withholding of 30%. If there is an independent contractor article in the tax treaty between the US and your tax country, there may be no withholding taken. You can only claim a treaty between the US and your tax residence country. It is not based on citizenship. If you want to apply for exemption from double taxation between your tax country and the United States, you will be required to complete IRS Form 8233. The completed IRS Form 8233 will be sent by the UW to the IRS. If the application is not rejected by the IRS within ten days, then no withholding will be taken from your check. You will need a US Social Security Number (SSN) or US Individual Taxpayer Identification Number (ITIN) in order to qualify for this tax treaty benefit. Please contact [name of person and way of contacting this person] as soon as possible so arrangements can be made to apply for an ITIN during your visit at the UW. If you will be applying for an ITIN during your visit at the UW, an ITIN will not be required on IRS Form 8233 before the UW submits the form to the Internal Revenue Service (IRS). However, you will need to complete and make a copy of IRS Form W-7 to accompany IRS Form 8233. Please bring the original IRS Form W-7 with you to the UW. The original will be used to complete the application process during your visit to the UW. In order to have your honoraria check available during your visit IRS Form 8233 and a copy of IRS Form W-7 must be received by [name of person] three weeks prior to your visit. The UW will mail IRS Form 1042-S to you showing the honoraria amount paid no later than March 15 of next year. When you receive IRS Form 1042-S, you will be able to file your tax return. If for some reason you do not receive IRS Form 1042-S by April 1 of next year, please contact:

To be reimbursed for your travel expenses, you will need to keep all receipts for travel expenses and give the originals to [name of person]. Any reimbursements, other than per diem and mileage that do not have receipts will be added to your honoraria payment as taxable income.

{Thank you paragraph, logistics necessary and other information you wish to impart}

Sincerely,

Encl: IRS Form 8233