Transcript Frequently Asked Questions about Non-Resident Payments

Question # 1
 Dr. X from China is here on a WB visa. He
will be speaking at your colloquium for 2
days and then visiting your research labs
for 2 days to provide input to your various
professors on Dr. X’s research techniques.
You will be reimbursing all travel costs as
well as paying a $1,000.00 honorarium.
Dr. X is entitled to a Treaty Exemption
from Taxes.
Answer to Question #1
 You can pay Dr. X for travel as well as
honorarium
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Required Documents
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Form 21
Glacier Tax Summary
Form 8233 (printed from Glacier)
Form W-7 if needed (printed from Glacier)
Copy of I-94 card, and Passport
Reimburse expenses following Travel Department
guidelines
Question # 2
 Dr. M from Russia has been working for
our department for 10 days and you have
just been made aware he is working on
research. The professor responsible for
inviting Dr. M wants to pay for his
expenses only so far, as well as continue
to reimburse all expenses for an additional
10 days. Dr. M is on a B2 visa. Treaty
does not apply to this situation (expenses
only).
Answer to Question 2
 You can only pay Dr. M for 9 days of
expenses
 Required
Documents
Form 21
 Glacier Tax Summary
 9-5-6 Statement from Glacier
 Copy of I-94 card, Visa, and Passport
 Reimburse expenses following Travel
Department guidelines
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Question # 3
 Dr. Q from Brazil has been invited to come
to your department and provide lectures
and collaboration on research for 1 month.
She has passed the independent
contractor test. She will be entering the
US on a J-1 visa that UCLA is sponsoring.
You will be paying a living allowance of
$1,500.00 as well as an honorarium of
$5,000.00. Dr. Q is not entitled to a Treaty
Exemption from taxes.
Answer to Question 3
 You can pay Dr. Q for living allowance as
well as honorarium for services provided
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Required Documents
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Form 21 (sec A) & Form 22 to create LT Agreement
Complete Form 21 for payment
Glacier Tax Summary
Form W-7 if needed (printed from Glacier)
Authorization letter from sponsor
Copy of I-94 card, Visa, Passport, and DS2019
Reimburse expenses following Travel Department
guidelines
Taxes will be withheld at 30% on the honorarium and
any amount above allowable expenses is included in
income
Question # 4
 Dr. B from Australia is here to participate in
a lecture series for your department that
will be held for 5 days. He is on an H1-B
visa sponsored by Indiana University.
Your department wants to pay an
honorarium of $200.00 as well as
reimburse all travel expenses to this
individual. Dr. B is not entitled to a Treaty
Exemption from taxes.
Answer to Question 4
 You can reimburse Dr. B for travel
expenses only
 Required
Documents
Form 21
 Copy of I-94 card
 Reimburse expenses following Travel
Department guidelines
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**Honorarium must be paid directly to
institution on separate voucher
Contact Information
 If you have any questions or comments on
these questions/answers please contact
Cheryl Byers at the Tax Department.
 These are intended as a reference tool
only, if you have a question about a
payment and are not sure how to process
it, please contact Cheryl for advice.
Phone 4-1165
Email [email protected]