Honoraria and Compensation for Services - B-1 and WB Visa Holders
B-1 visas are obtained by visitors entering the United States for business purposes. A visitor in WB status does not have a visa. He or she has entered the country under the Visa Waiver Program. A WB is a waived visa for business purposes.
If you want to pay an honorarium to a visitor in B-1 or WB status, the following must be met:
- The visitor's activity at Whitman College must not last longer than nine days, AND
- The visitor can be paid by no more than five colleges/universities in the past six months
No honorarium can be paid to a business visitor whose activity at Whitman College is longer than nine days. If you plan on payment for an activity that will exceed nine days, you must check with Kris Barry for J-1 Exchange Visitor information.
All honoraria/compensation for services should be processed through the Accounts Payable office. If the individual is also receiving a travel reimbursement, it should be processed on a separate form. In order to pay a B-1/WB visitor an honorarium, the hosting department must collect the following documents:
- Copy of I-94 Departure Card and B-1 visa (if applicable)
- A Compliance Statement, signed by the visitor and the hiring department head
- Form W-8BEN, Part 1, questions 1-6. Non resident aliens should not complete Form W-9.
If the visitor is from a country with a tax treaty, he or she may be eligible to receive an exemption from withholding tax. In order to receive the exemption, the visitor must do the following:
- Have or apply for a US tax ID number. This can be a social security number (SSN) or an individual taxpayer identification number (ITIN).
- Complete Form 8233, Part 1 and return the original copy to Accounts Payable. This is the application for tax treaty benefits. An 8233 without a US tax ID number is not a valid application.