Foreign travelers coming to the United States to conduct temporary business such as business meetings, 磋商, 公约和会议, need visitor visas unless they qualify for entry under the Visa Waiver Program. 你可以了解更多 持B-1签证到美国出差. 有关如何申请的说明，请访问 国务院.
就业, 无论是全职还是兼职, B-1身份不允许, 个人可能不领工资. Study is permitted but must be short-term and for recreational purposes 只有.
Honorarium Payments or Reimbursement of Travel Expenses to 国际的客人
A scholar may be permitted to receive an honorarium payment for usual academic activities if the activity meets the following criteria:
- 的 activity lasts no longer than nine days, including weekends and holidays
- 的 honorarium is for services for the benefit of 十大博彩推荐排名州立大学
- 的 visitor has not accepted such payments or expenses from more than five institutions over the past six months.
十大博彩推荐排名州立大学 is permitted to reimburse visitors for travel expenses incidental to the visit. 可以按日报销，也可以按个人费用报销.
Please be advised that all determinations on payments to visiting foreign nationals are made on a case-by-case basis. Even a small difference in an individual’s circumstances can dramatically alter the tax and/or immigration law situation.
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A foreign national in B-1 tourist or VWP (Visa Waiver Program) status is legally permitted to accept an honorarium payment and/or reimbursement of expenses without violating U.S. 移民法. However, this is a separate issue from whether the foreign national has to pay taxes on the payment. 在国税局看来, income is income regardless of whether it is in the form of an honorarium, 或者为服务付费, 或者报销费用, 比如旅行. It is not uncommon for a university to pay a speaker for travel expenses (airfare, 酒店, 等), 但不补偿讲话者的服务. 没有法律禁止大学这样做, but the payment is not considered a tax-free gift to the speaker; it is income.
旅客, B-1 or VWP scholars who are the recipients of an honorarium and/or an expense reimbursement are considered engaged in self-employment activities for U.S. 所得税目的. Self-employed tourists may be exempt from tax under the Self-employment Income Article of an applicable income tax treaty. 大多数条约都有这些规定. 这假定来访者是一个非居民的外国人. 的 只有 way to accurately determine whether someone is a nonresident alien is to have the person run their information through Sprintax税务软件. It is crucial to use Sprintax because Sprintax will tell 十大博彩推荐排名州立大学 about specific tax forms that need to be completed when a person is from a particular country. 例如, Sprintax often creates an honorarium statement that the foreign national will need to claim a treatise exemption. It also creates a record based on the data that is entered; if an individual returns to 十大博彩推荐排名州立大学 in the future, 就会有一个准确的记录，可以在斯普林塔克斯建立.
U.S. tax law includes procedural requirements that must be met in order to benefit from treaty exemptions from withholding taxes. In order to claim an exemption from tax on income (either employment or self-employment), the recipient is required to submit a completed and signed Form 8233. 为了有效，表单必须包含一个U.S. 纳税人识别号码- SSN或ITIN. 的 payor (十大博彩推荐排名州立大学) must review and sign the Form 8233 and submit it to the IRS at the address provided in the form’s instructions. B-1 and VWP recipients of an honorarium or reimbursement and other self-employed individuals must submit a Form 8233 through each payor.
ITINs are impossible to get prior to the time that a visitor files a tax return with the IRS. 而, 在理论上, 申请ITIN报税表是有一个程序的, 事实是，个人纳税申报单从未获得税前回报. 另外, the Social Security Administration does not provide a receipt letter for ITIN applications (as they do for Social Security numbers). 获得个人纳税识别号码的唯一方法是提交纳税申报表. 相应的, foreign nationals cannot avail themselves of treatise benefits until after they have filed at least one tax return and actually obtained an ITIN.
Honorarium recipients all receive a Form 1042S from 十大博彩推荐排名州立大学 by March 15. 的y must have 30% withholding reported on the Form 1042S (unless they submit a Form 8233 and an ITIN). Failure to do so can lead to significant university liability in the case of an audit, 审计并不罕见. 十大博彩推荐排名州立大学受这些规定的约束.
总而言之, an honorarium or reimbursement of an expense can be paid to a foreign national without an ITIN. 但在这种情况下，税收(30%)必须被扣留. If the recipient wants to invoke his/her right to get the payment tax-free under a treatise, 他/她必须取得个人纳税识别号码. 的y will not be able to get an ITIN until they have filed their first U.S. 十大博彩推荐排名州立大学将在3月15日前提供1042s表, 允许访客提交纳税申报表).
没有SS#的国际学者申请程序
- 联系 travel@yamxpj.com 请求加入springtax系统. 提供姓名和电子邮件地址.
- Sprintax will invite the individual to create an account and enter screening information into the Sprintax system to determine their tax liability.
- 为学生准备一个新的供应商创建表格. 需要一台W8-Ben.
- Prepare a supplier invoice in Workday for the honorarium (with a copy of event publicity and invitation letter),. Since there is neither an SSN nor an ITIN, tax will probably be withheld.
- Prepare an Expense report in Workday for any travel reimbursement with receipts and a copy of the invitation letter. 准备费用报告, 访客必须首先被创建为外部委员会成员. A form can be found in Workday Resources under the Accounts Payable tab. 将填妥的表格寄至 travel@yamxpj.com.