B-1, B-2, WB or WT Visa Status
Payments to Foreign Visitors with a B-1, B-2, WB or WT Visa Status
In accordance with existing U.S. immigration laws, including Section 431 of the American Competitiveness and Workforce and Improvement Act of 1998, the University may make a payment of honoraria, travel and/or incidental expenses to B-1, B-2, WB, and WT visa holders under the following conditions:
Honoraria
1. B-1, B-2, WB, and WT visa holders may be
paid an honorarium for usual
academic activity not exceeding nine days in
duration, provided that such
individual has not received honoraria from more
than five educational institutions
in the previous six-month period.
Travel and/or Incidental Expenses
2. B-1 and WB visa holders may be reimbursed
for reasonable travel and/or
incidental expenses incurred in connection with a
University activity, regardless
of the duration of the University activity and
regardless of whether the individual
has previously received payment from other
educational institutions.
3. B-2 and WT visa holders may be reimbursed
for reasonable travel and/or
incidental expenses incurred in connection with
usual academic activity not
exceeding nine days in duration, provided
that such individual has not received
travel from more than five educational
institutions in the previous six-month period.
Payments to foreign visitors
For Item 1 and 3 above, departments must have the
B-1, B-2, WB, or WT visa holder sign the
Statement for Honoraria Recipients and
Tax Summary Report for honorarium payments to substantiate that the above
requirements have been satisfied. These forms are automatically generated
by GLACIER, UCLA's Nonresident Alien Tax Compliance system once the individual
has completed their GLACIER record on-line. A Declaration
of Immigration Status by Non-U.S. Citizens is required for travel reimbursements. The completed forms must be sent to Accounts Payable (or UCLA
Travel in the case of travel reimbursements), along with any other required
information such as copies of their passport and I-94 card (Canadians are not required to have an I-94 but must
document their residency in Canada), before a payment for Items 1 or 3 above
will be processed.
U.S. Taxpayer Identification Number
In addition to the immigration requirements
referenced above, foreign individuals receiving honoraria or other non-employee
service payments are also required to have either a U.S. Social Security Number
(SSN) or a U.S. Individual Taxpayer Identification Number (ITIN) for income tax
purposes. An ITIN is for foreign
individuals who are ineligible for a Social Security Number. Please click
on ITIN for information on how UCLA Tax Services can assist
foreign individuals obtain an ITIN. Please note that foreign individuals
receiving travel
reimbursements only are not required to have an ITIN in order
to receive payment.
Announcement
Corporate Financial Services "Financial Matters Newsletter" Fall 2005, Vol .6,
No. 2
References
UCLA Memorandum dated October 10, 2001
UCLA Memorandum dated August 17, 2001
UCLA Memorandum dated November 23, 1998 -
Superseded
UCOP Memorandum dated November 12, 1998 -
Superseded
Section 431, American Competitiveness and
Workforce Improvement Act of 1998
UCOP AMC T-182-27, Federal Taxation of Aliens
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Last Updated September 19, 2006
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