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Please read the pages in this section first.
Overview

General Guidelines

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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:

4. What are the tax reporting/withholding requirements?

5. What is a TIN?

6. What is an ITIN?

7. Request Payment

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Forms, Rules, and Publications

Glossary

Contacts

 

Required Documentation

FOR PAYMENT OF HONORARIA FOR SERVICES RENDERED IN THE UNITED STATES  
  Copy of            
Immigration & Tax Status Passport Copy of Passport Picture Page Copy of Copy of UoW IRS Form IRS Form
Picture or two pieces of government  Invitation I-94 or I-94W 1693 W-7 8233
Page issued ID (one with picture) Letter     (optional) (optional)
B-1 or B-2 Canadian No US TIN   X X X X X X
(Business or Canadian US TIN   X X X X   X
Tourist with No Treaty No US TIN X   X X X X  
Visa) No Treaty US TIN X   X X X    
  Treaty No US TIN X   X X X X X
  Treaty US TIN X   X X X   X
                   
WB or WT Canadian No US TIN   X X   X X X
(Business or Canadian US TIN   X X   X   X
Tourist without No Treaty No US TIN X   X X X X  
Visa) No Treaty US TIN X   X X X    
  Treaty No US TIN X   X X X X X
  Treaty US TIN X   X X X   X
For Individuals:
US TIN is a US Social Security Number (SSN) or IRS Individual Taxpayer
Honoraria Reimbursed Identification Number (ITIN)
  Travel
  Expenses A foreign national can have a US TIN whether or not s/he has ever been to 
Object Code 02-90 03-20 the US. 
   
Qualifications:     A US TIN does not indicate whether an individual is a US Citizen, 
B-1 or WB Activity  See Resident Alien or Non-Resident Alien 
  nine days Travel
  or less webpage Tax Treaty countries and the the appropriate independent tax treaty article
      can be found at (link)
B-2 or WT Activity Limited to
  nine days nine days I-94 or I-94W is a small white or green card usually stapled to the passport 
  or less   opposite the visa stamp. It is returned to an Immigration Officer upon 
departure from the US. It is essential to obtain a copy of this document
while the foreign national is in the US.