Guests are individuals who will be present on campus generally fewer than five days solely for the purpose of speaking at a conference (including those who will require an international tax analysis for purposes of receiving an honorarium or travel reimbursement) or for attending meetings with UAB employees. Even though UAB will not need expressly to "sponsor" the guest in terms of submitting any paperwork to the US Department of State or USCIS, guests still must receive an offer letter outining the scope and purpose of their time on campus.
Guests do not qualify for Oracle access or ONECards and must adhere to institutional protocols for health & safety, confidentiality, immunizations, and other administrative rules of the UAB community.
Immigration Processing for Guests
A B-1 visa (or Visa Waiver Program, VWP (ESTA), for certain countries) is for business travelers and is not an option simply to avoid the additional paperwork and compliance issues of applying for a J-1 or H-1B visa in order to visit UAB when appropriate. B-1/VWP/ESTA status is appropriate ONLY for guests who will not receive any salary or stipend from UAB or any other US source.
Honoraria
Guests who enter the US on a B1/B2 visa or Visa Waiver/ESTA (tourist and business) and Entry Without Inspection (walkovers) from Canada can receive honorarium payments from UAB only for “usual academic activity or activities.” The activity must both:
- Last no longer than nine (9) days at UAB; and
- Be conducted for UAB’s benefit (such as a lecture or conference presentation, or to discuss collaborative research)
A guest can accept payment or expense reimbursement from no more than five institutions or organizations within the last six months.
Under US immigration law, B-1/B-2, VW, ESTA, WB, and WT visitors cannot perform work and/or receive employment compensation for any services outside the scope of the honorarium rules.
Guests receiving honoraria will be treated as independent contractors. The honorarium payment will be reported on a Form 1042-S and will be subject to 30% federal tax withholding unless the guest is eligible for a tax exemption.
Honoraria Conditions
- Guests do not need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) UNLESS a) they are from a country which has a tax treaty with the US AND b) the guest wishes to claim a tax treaty exemption from federal tax withholding.
- If a guest does not have an SSN and/or ITIN prior to the request for payment, UAB cannot offer treaty benefits. The guest's payment will be taxed at 30%.
Reimbursement
UAB guests who enter the US in B-1/B-2, ESTA, VW, WB, or WT immigration status cannot receive a salary from UAB (or any other US source) for services rendered in connection with the guest's activities in the US. However, the guest can receive expense reimbursement. The expense reimbursement cannot exceed the actual reasonable expenses the guest incurs in traveling to and from the event. UAB can only reimburse expenses related directly to the guest's visit, such as travel, meals, hotel, and other basic services necessary during the guest's time at UAB.