Payment to Foreign Nationals

To be eligible for payment for services or reimbursement of travel expenses, foreign visitors to UW-Whitewater must obtain the appropriate visa prior to coming to campus. Campus staff should plan well in advance if intending to provide a payment to a foreign national. For honorarium or travel reimbursement payments please contact  Financial Services at 472-1331 as soon as you are aware that you will be making a payment. If this person will be an employee of the University, please contact Human Resources.

Types of Visas for non-payroll payments:

J-1 Exchange Visitor Scholars

The J-1 classification is the one most commonly used. It was established after World War II to promote international educational exchange. Its purpose is to bring scholars to the US temporarily for a specific educational objective, such as teaching, conducting research, studying etc. All Exchange Visitors and their dependents are expected to return home after their program, and some are required to do so for a period of two years. The J-1 categories of Research Scholar, Professor and Short Term Scholar are appropriate for visiting faculty and staff who clearly do not intend to remain in the US for more than the maximum of three years.

B-1 Business / B-2 Tourist

People who enter the US with a B-1 or B-2 visa may be reimbursed for travel and may be paid an honorarium. Honorarium payments to B-1s and all payments to B-2s are limited to a maximum nine-day stay. It is important to note that the visa stamp in the passport indicates both B-1 and B-2; the INS inspector at the port of entry into the US determines which classification applies. If the person will be receiving travel reimbursement and/or honorarium, it is necessary to have an invitation letter from the University detailing the activities in which the person will be engaged, expenses to be reimbursed, and the amount of honorarium if applicable. This letter should be presented by the visitor at the US consulate for visa issuance at the port of entry to apply for B-1 rather than B-2 designation, if necessary. It is the responsibility of the visitor to ensure the B-1 classification is assigned by the INS official at the border. This should be clearly stated in the invitation letter.

Individuals from many countries do not need a visa if they are coming to the US for business or pleasure for less than three months. They will be granted WB (business) or WT (tourism) at the port of entry, and the same criteria for the B-1 apply to WB and B-2 apply to WT.

TN Trade Nafta

The NAFTA trade agreement created a non-immigrant category for Canadian and Mexican professionals to enter the US and work. It is for professional positions which require a minimum of a Bachelor's degree in a specific field, and the individual must have the specific degree. Although the TN applies to Mexican citizens, it is used almost exclusively for Canadian citizens ("landed immigrants", the Canadian equivalent of permanent residents, do not qualify). This is a temporary status and TNs should not intend to immigrate. The main advantage of TN status is that no prior INS processing is necessary; the Canadian can get the classification at the border.

Payments for honorariums or travel are possible for some other visa types, but those shown here are the typical ones. If a different visa type is encountered, the department should contact Financial Services immediately to see if payment is possible. Additional information is also available at the UW-Madison web site. This web site is maintained by a UW-System staff person trained in tax and INS rules. businessservices.wisc.edu/accounting/tax-compliance-and-reporting/nonresident-aliens/

Forms Needed for Payment

To make non-salary payments to individuals (i.e. honorarium, travel reimbursement, etc.), Financial Services must have a copy of all immigration documents.

For Travel

• Non-Employee Set Up Form
• Copy of passport,
• I-94 (Arrival Departure Record),
• If J-1 visa, a DS-2019 (formerly IAP-66) Certificate of Eligibility for Exchange Visitor status is also required
• Create an expense report in E-Reimbursement attaching all receipts

For Honorariums

• PIR,
• Copy of passport,
• I-94 (Arrival Departure Record),
• If J-1 visa, a DS-2019 (formerly IAP-66) Certificate of Eligibility for Exchange Visitor status is also required,
• Social Security Number, Individual Taxpayer Identification Number (ITIN) or copy of filed ITIN application (Form W-7),
• 30% federal tax will be withheld from payment unless a tax treaty exemption applies and Form 8233 is filed (Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual).

For copies of forms or if you have any questions please call  Financial Services at 472-1331. For payroll issues, please call Human Resources 472-1024.