Honoraria and Compensation for Services - B-2 and WT Visa Holders
B-2 visas are obtained by visitors entering the United States for tourist purposes. A visitor in WT status does not have a visa. He or she has entered the country under the Visa Waiver Program. A WT is a waived visa for tourist purposes.
In order to pay an honorarium to a visitor in B-2 or WT status, the following criteria must be true:
- The visitor's activity at Whitman College will last no longer than 9 days, AND
- The visitor has been paid by no more than 5 other universities in the past 6 months
No honorarium can be paid to a tourist visitor whose activity at Whitman College is longer than 9 days. If an honorarium is to be paid for an activity that will exceed 9 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-2/WT visitor an honorarium, the hosting department must collect the following documents:
- I-94 Departure Card
- 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.