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

Immigration Status is: B-1/B-2, WB/WT and Canadians without a Visa

What type of payment is this, or what type is anticipated?

• Honorarium (Object Code 02-90)
• Reimbursement of travel and/or incidental expenses for non-UW individuals related to honoraria (Object Code 03-20)
• Reimbursement of travel expenses not associated with Honoraria.
  • Requires a Travel Expense Voucher and a copy of the visitor's I-94 (or I-94W). See Travel's website for additional information for Non Resident Aliens.

Honorarium

Before the visit:

As soon as you know an individual is coming to the U.S., but not earlier than six weeks prior to their visit, in this Immigration Status

1. Send the individual UoW 1693 and ask them to return it to your department as soon as possible.
2. After you receive this completed form back, make a copy for your records and send the original form plus a copy of the letter inviting the individual to the UW to:

Financial Services Tax Desk
Box 351120

After the individual arrives in the U.S.:

Non-Canadian Visitors:

1. Obtain a copy of the immigration document I-94 (or I-94W) for that individual, which is issued by immigration upon arrival in the U.S.
2. Obtain a copy of the picture page of the passport
3. Give to the Financial Services Tax Desk, Box 351120, before the check is released.

1. For Canadian citizens who are not required to have an I-94, obtain a copy of the picture page of the passport, if there is one. If not, obtain a copy of their provincial driver's license and one other government issued document.
2. Give to the Financial Services Tax Desk, Box 351120, before the check is released.

If the individual is a Tax resident of a tax-treaty country, additional documents may be necessary.

Also see final check list for B-1/B-2 or WB/WT required information.