UCLA Tax Services  

 

 

Statement for Honoraria Recipients

What is the "Statement for Honoraria Recipients" and who does it apply to?

   The Statement for Honoraria Recipients is a form generated by the GLACIER online tax reporting system
   when a foreign national receives an honoraria or payment for independent personal services from UCLA, UCOP or UC
   Merced, if the foreign national is traveling on an immigration status which is subject to the regulations of Section
   431 of the American Competitiveness and Workforce Improvement Act of 1998. The Statement for Honoraria Recipients
   substantiates that the requirements under these regulations have been met.

What immigration status does this regulation apply to?
   Visitors travelling on a B1 visa, B2 visa, WB status (Waiver-Business) or WT status (Waiver-Tourist) and Canadian
   nationals who have entered the United States without a formal visa and are travelling on an implied B1 status.

What are the regulations of Section 431 of the American Competitiveness and Workforce Improvement Act of 1998?
   These regulations allow payments to visitors on B visas (B1 or B2), or Visa Waivers (WB or WT), provided that all of
   the following requirements are met:

  • Service is limited to regular academic activity such as lecture/speaking/presentation fees (consulting or professional services are not considered to be an academic activity by the U.S. Citizenship and Immigration Services);
  • Service period does not exceed 9 days; and
  • The individual does not receive payments or reimbursements from more than five U.S. institutions in a six month period.

To whom should the Statement For Honoraria Recipients be submitted?
   The Statement For Honoraria Recipients is part of an individual’s GLACIER record and should be submitted by the
   foreign national to Payroll Services along with all other GLACIER forms and documents.

Where can I find more information on setting up a GLACIER record for a foreign national who will be receiving an independent personal service payment?
   Refer to:  http://map.ais.ucla.edu/go/1004279.