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: J-1 (non-student)

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

• Honorarium (Object Code 02-90) or Payment for Independent Personal Services
• Sponsored by U.W.
• Sponsored by an Institution other than U.W.
• Reimbursement of travel expenses not associated with Honoraria

Requires a Travel Expense Voucher and I-94 (or I-94W). See Travel for more information.
• Royalty/Copyright/Permission fee

Contact the Financial Services Tax Desk for assistance.
Financial Services Tax Desk
Box 351120
nratax@u.washington.edu
206-221-4928


• Prize or Award (see Instructions about Request for Payment of Award or Prize to Student or UW Employee on this page)

Honorarium

Sponsored by U.W.

As soon as you know an individual in J-1 (non-student) Immigration Status is coming to the U.S.:

• Send the individual UoW 1693 and ask them to return it to your department as soon as possible.
• A copy of the letter inviting the individual to the UW (aka, Invitation Letter) is also required.
• After you receive this completed form back, make a copy for your records and send the original form to:

Financial Services Tax Desk
Box 351120

• Obtain a copy of the immigration documents I-94 (issued by immigration upon arrival in the U.S.) and DS-2019 (formerly known as IAP-66) for that individual.
• Obtain a copy of the picture page of the passport
• Give to the Financial Services Tax Desk before the check is released.

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

Sponsored by an Institution other than U.W.

In addition to the above, a letter of permission must be obtained from the office listed in Box 7 of the DS-2019 (the institution sponsoring the J-1 visitor).

Checklist for J-1 (non-student) Immigration Status.