J-1 Professor or Researcher (service, sponsored by the University of Arizona)
|Method of Payment:||In almost all cases use the a fee for Performing a Service must be paid through the Employment Process.|
The Disbursement Voucher process will be allowed for J-1 Professor or Researcher (service, sponsored by the University of Arizona) who are employed by the University and are unable to obtain a SSN because they will be here less than thirty days. A memo of explanation must accompany the Disbursement Voucher as well as all appropriate documentation.
Employee Travel & Business Related Reimbursements - In accordance with Travel Policy 14.00 or 9.10, Requisitions/Reimbursements
Non-employee Business Related Expense Reimbursement Only (no fee for service)- Disbursement Voucher Process.
|Payments Allowed:||Expense reimbursement.|
If payment is made through the Employment Process, or the Disbursement Voucher process if unable to obtain a SSN because they will be here less than thirty days,, a salary may be paid comparable to that of other University of Arizona employees.
|Documentation Required for Payments allowed through the Disbursement Voucher Process:|
- copy of I-94 (front and back) stamped with visa type J-1,
- copy of Passport,
- copy of Visa with J-1,
- copy of Form DS-2019 indicating professor or researcher, and
- GLACIER record if paying a fee for services
If the J-1 Professor or Researcher (service, sponsored by the University of Arizona) will be paid a fee through the Disbursement Voucher process because they are unable to obtain a SSN as they will be in the US less than thirty days, complete the USCIS Form I-9, attach documentation to show the time constraint, and explain why the individual cannot be hired.
All documents submitted must be valid (i.e., have not expired) at the time services are performed.
|Taxes Associated with Payments allowed through the Disbursement Voucher Process:||Taxes will not be withheld on expense reimbursements only (no fee for service).|
When a fee for service is paid, taxes will generally be withheld at the rate of 30%. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit or meets the Resident Alien criteria.
The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by GLACIER based on the information input by the foreign visitor. If the treaty benefit is available, GLACIER will prepare a Form 8233 and a Treaty Attachment (if applicable) for the foreign visitor’s signature. (Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number)
In order for the foreign visitor to obtain a treaty benefit (with respect to that particular payment), the foreign visitor must complete the GLACIER data and provide the required documentations at least 14 days prior to the date a check is to be issued, as there is a 10 day waiting period after FSO Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.
|Processing Instructions for Payments allowed through the Disbursement Voucher Process:||The foreign visitor (non-employee) may be reimbursed using a Disbursement Voucher for reasonable business-related expenses for the duration of the business engagement in accordance with Policy 9.12 for expense reimbursements to independent contractors. Original receipts will be required unless a per diem is requested (mileage and meal per diem will be allowed in accordance with Policy 14.15 and 14.13 for travel)|
If the allowable per diem amounts are exceeded or original receipts are not attached to the Disbursement Voucher, any request for reimbursement will be considered a fee for service, which must be paid through the Employment Process.
J-1 Short-term Scholar who will be paid a fee for service through the Disbursement Voucher process because they are unable to obtain a SSN due the being here less than thirty days, may be paid an amount that is comparable to other employees.
Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00and 9.10, Requisitions/Reimbursements.
|Exception to Original Receipt Requirement:||If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to the FSO Accounts Payable Office to have the passenger receipt stamped and dated. Make a copy of the stamped ticket to send in with the request for reimbursement.|
Do not send original airline tickets to the FSO Accounts Payable Office through campus mail.
|Social Security Number:||A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the J-1 professor or researcher receives a fee for service.If the foreign visitor fails to provide either number, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.|
A Social Security Number is not required if the J-1 professor or researcher receives an expense reimbursement only.