Payments Allowed, Documentation Required Under Various Visa Classifications

B-1 visa

Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met:

• The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested;
• These activities were not more than nine days in duration; and
• The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.

• If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met.
• If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply.

• copy of I-94 (front and back) stamped with visa type B-1,
• copy of Passport,
• copy of Visa for B-1,
• copy of SSN or ITIN card if paying a fee for service, and
• Sprintax Calculus record (including Honorarium Statement) if paying a fee for services

Payment of fee for service: Copy of travel documents to substantiate length of stay.

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

Taxes will not be withheld on expense reimbursements only.

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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

Complete a Disbursement Voucher.

The foreign visitor may be reimbursed 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 allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

WB Status

Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met:

• The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested,
• These activities were not more that nine days in duration, and
• The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.

Expense reimbursement:

• If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met.
• If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply.

• copy of I-94 (front and back) stamped with WB status,
• copy of Passport,
• copy of SSN or ITIN card if paying a fee for service, and
• Sprintax Calculus record (including Honorarium Statement) if paying a fee for services.

Payment of fee for service: Copy of travel documents to substantiate length of stay.

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

Taxes will not be withheld on expense reimbursements only.

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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

Complete a Disbursement Voucher.

The foreign visitor may be reimbursed 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 allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

B-2 visa

Payment of a fee for service in the amount of $600 or less and/or an expense reimbursement is allowed only if all of the following conditions are met:

• the foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service and/or reimbursement for expenses is being requested;
• these academic activities were not more than nine days in duration; and,
• the foreign visitor has not accepted an honorarium or expense reimbursement from more than 5 institutions within the previous six months.

• copy of I-94 (front and back) stamped with visa type B-2,
• copy of Passport,
• copy of Visa for B-2,
• copy of SSN or ITIN card if paying a fee for service,
• copy of travel documents to substantiate length of stay, and
• Sprintax Calculus record (including  Honorarium Statement) if paying a fee for service
• if reimbursement only, the Sprintax Calculus input is not required, but a signed Honorarium Statement is required

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process). 

Taxes will not be withheld on expense reimbursements only.

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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

Complete a Disbursement Voucher.

The foreign visitor may be reimbursed 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 allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the foreign visitor receives a fee for service. If the foreign visitor fails to provide either of the above numbers, the foreign visitor must sign on the Verification of Request for U.S. Taxpayer Identification Number in order to receive the payment.

WT Status

Payment of a fee for service in the amount of $600 or less and/or an expense reimbursement is allowed only if all of the following conditions are met:

• the foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service and/or reimbursement for expenses is being requested;
• these academic activities were not more than nine days in duration; and,
• the foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.

• copy of I-94 (front and back) stamped with WT status,
• copy of Passport,
• copy of SSN or ITIN card if paying a fee for service,
• copy of travel documents to substantiate length of stay, and
• Sprintax Calculus record (including Honorarium Statement) if paying a fee for service
• if reimbursement only, the Sprintax Calculus input is not required, only a signed Honorarium Statement is required

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

Taxes will not be withheld on expense reimbursements only.

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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

Complete a Disbursement Voucher.

The foreign visitor may be reimbursed 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 allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement  will be denied.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

J-1 Short-term Scholar (sponsored by the University of Arizona)

In almost all cases use the Employment Process when paying these foreign visitors a fee for service.

The Disbursement Voucher process will be allowed for J-1 Short-term Scholars 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.

The Disbursement Voucher process will be allowed for J-1 Short-term Scholars who are invited to the University as Speakers. The Speaker cannot be paid more than $600.00 during the calendar year and cannot perform services at the University of Arizona for more than three days.

The Disbursement Voucher process will be allowed for J-1 short-term scholars who receive expense reimbursement only (no fee for service).

Expense reimbursement.

Fees up to $600.00 for J-1 short term scholars invited to the University as Speakers who perform services at the University for no more than three days.

If payment is made through the Employment Process, or through the Disbursement Voucher process if unable to obtain a SSN because they will be here less than thirty days, a fee for service may be paid comparable to other University of Arizona employees.

• 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 Short-term Scholar, and
• Sprintax Calculus record if paying a fee for services
• copy of  SSN card ITIN card if paying a fee for services

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

See Method of Payment to determine when a fee for service may be paid through the Disbursement Voucher process.

If the J-1 Short-term Scholar will be paid a fee for service as a Speaker,  attach the documentation required for Speakers per Policy 9.12.

If the J-1 Short-term Scholar 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.

Additional documentation will be required to request an exemption from or reduction in income tax withholding (see 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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

The foreign visitor may be reimbursed 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)

J-1 Short-term scholar Speakers may also receive a fee for service (in addition to expense reimbursement) up to $600.00 per calendar year if they provide services at the University for no more than three days.

If the J-1 Short-term Scholar Speaker does not meet the fee/length of service criterion (i.e., <=$600/3 days), he/she must be hired as an employee 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.

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.

Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00 and 9.10 General Expenditure Policy.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is required if the J-1 Short-term Scholar receives a fee for service. If the foreign visitor fails to provide either of the above numbers, 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 Short-term Scholar receives an expense reimbursement only.

J-1 Professor or Researcher (service, sponsored by the University of Arizona)

In almost all cases use the Employment Process when paying these foreign visitors a fee for service.

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 General Expenditure Policy.

Non-employee Business Related Expense Reimbursement Only (no fee for service)- Disbursement Voucher Process.

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.

• 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
• Sprintax Calculus 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 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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

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 General Expenditure Policy.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

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.

J-1 Researcher (non-service, sponsored by the University of Arizona)

Scholarship/Fellowship (non-student, non-service) - Disbursement Voucher.

Business related expense reimbursement - Disbursement Voucher in accordance with 9.10 General Expenditure Policy.

• 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 researcher, and
• copy of SSN or ITIN card, if paying a scholarship
• Sprintax Calculus record if paying a scholarship/fellowship.

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Attach to the Disbursement Voucher a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions:

• How are scholarship/fellowship recipients selected?
  What is the purpose of the grant?
  Who will primarily benefit from the activity performed by the scholarship/fellowship recipient?
  What is required of the scholarship/fellowship recipient to receive payment?
  If teaching or research occurs, is it for training purposes only?
  Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient?

The answers to the above questions must support the Scholarship/Fellowship nature of the payment.

In general, Scholarship/Fellowship type payments are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source.

The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit.

Foreign Source: Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source. If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment.

J-1 Short-term Scholar, Professor, or Researcher visa (sponsored by a school other than the University of Arizona)

• 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 short-term scholar, professor, or researcher,
• a letter from the RO (the Responsible Officer as indicated on the foreign visitor's form DS-2019) stating that the activity of the foreign visitor at the University of Arizona is warranted and meets the criteria established by the U.S. Citizenship and Immigration Services. The RO letter will come from the school that is sponsoring the J-1 visitor, not the University of Arizona, and 
• copy of SSN card if paying a fee for service
• Sprintax Calculus record if paying a fee for services.

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from or reduction in income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

Taxes will not be withheld on expense reimbursements only (where there is 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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus 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 Sprintax Calculus 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 Accounts Payable has sent the 8233 to the IRS before the foreign visitor can be paid without tax withholding.

The foreign visitor may be reimbursed using a Disbursement Voucher for reasonable business-related expenses for the duration of the business engagement in accordance with FRS 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.

The foreign visitor may receive a small fee for service using the Disbursement Voucher process.

A Social Security Number (SSN) is required if the J-1 visa holder receives a fee for service.

A Social Security Number is not required if the J-1 visa holder receives an expense reimbursement only.

 H1-B, O-1, and TN Professors and Researchers (sponsored by a school other than the University of Arizona): 

Payments to a foreign visitor from another educational institution can be made for expense reimbursements only, for academic activities that are incidental to the visitor's employment with the sponsoring school (such as giving speech and lecture).  A wage or salary may not be paid to the foreign visitor and no monetary or other material gain can be derived from the services provided.  Reimbursements include travel and reasonable living expenses.  Proper documentation must be attached to the expense reimbursement, including:

•  purpose of the visit and reimbursement,
• copy of Passport with visa stamp, if applicable
• copy of Form I-797 (if applicable) and I-94

H-1B, O-1 and TN (sponsored by the University of Arizona)

Fee for Performing a Service -Employment Process.

Employee Business Related & Travel Reimbursements - In accordance with Travel Policy 14.00 and 9.10 General Expenditure Policy.

Non-employee Business Related Expense Reimbursement Only (no fee for service) - Disbursement Voucher Process

J-1 Student Academic Student visa (sponsored by the University of Arizona)

Fee for Performing a Service -Employment Process.

Employee Business Related & Travel Reimbursements - In accordance with Travel Policy 14.00 and 9.10 General Expenditure Policy.

Non-employee Business Related Expense Reimbursement Only (no fee for service)- Disbursement Voucher Process.

Expense reimbursement.

If payment is made through the Employment Process, a salary may be paid comparable to that of other University of Arizona employees.

Fees for service cannot be paid through the Disbursement Voucher process.

Use the Disbursement Voucher process if the foreign visitor is not employed by the University of Arizona but is performing a service for the University of Arizona and is receiving an expense reimbursement only (no fee for service).

The foreign visitor 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 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.

Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy 14.00 and 9.10 General Expenditure Policy.

F-1 Academic Student visa (sponsored by the University of Arizona)

Fee for Performing a Service -Employment Process.

Employee Business Related & Travel Reimbursements - In accordance with Travel policy 14.00 and 9.10 General Expenditure Policy.

Non-employee Business Related Expense Reimbursement Only (no fee for service)- Disbursement Voucher Process.

Expense reimbursement.

If payment is made through the Employment Process, a salary may be paid comparable to that of other University of Arizona employees.

Fees for service cannot be paid through the Disbursement Voucher Process.

Use the Disbursement Voucher process if the foreign visitor is not employed by the University of Arizona but is performing a service for the University of Arizona and is receiving an expense reimbursement only (no fee for service).

The foreign visitor 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 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.

Employee travel and business related expense reimbursements must be paid in accordance with Travel Policy and 9.10 General Expenditure Policy.

J-1 Student visa (sponsored by a school other than the University of Arizona)

If performing a service: These foreign visitors may be reimbursed for expenses if they have received prior approval from their sponsoring school's Responsible Officer (RO). Attach a copy of this approval letter to the Disbursement Voucher along with a copy of the I-94, passport, visa, and form DS-2019 that indicates student status.

If not performing a service: Use 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,
• a letter from the RO (the Responsible Officer as indicated on the foreign visitor's form DS-2019) if reimbursing expenses related to services. The RO letter must state that the activity of the foreign visitor at the University of Arizona is warranted and meets the criteria established by the U.S. Citizenship and Immigration Services. The RO letter will come from the school that is sponsoring the J-1 visitor, not the University of Arizona, and
• Sprintax Calculus record if paying a scholarship (including school  related expenses reimbursements)
• copy of SSN or ITIN card if paying a scholarship

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Attach to the Disbursement Voucher a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions:

• How are scholarship/fellowship recipients selected?
  What is the purpose of the grant?
  Who will primarily benefit from the activity performed by the scholarship/fellowship recipient?
  What is required of the scholarship/fellowship recipient to receive payment?
  If teaching or research occurs, is it for training purposes only?
  Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient?

The answers to the above questions must support the Scholarship/Fellowship nature of the payment.

In general, Scholarship/Fellowship type payments (including any amount designated as school related expense reimbursement) are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source.

The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit.

Note: treaty benefits will be not available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number.

Foreign Source : Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source.

If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment..

F-1 Academic Student visa (sponsored by a school other than the University of Arizona)

If performing a service: The University of Arizona cannot make payment for the performance of services directly to an F-1 academic student visa holder sponsored by another school. Expense reimbursements to an individual with this visa status are also not allowed, with the exception of interviewing expenses. Requests for payments for service or expense reimbursement to these individuals must be made directly to the sponsoring school. 

• copy of I-94 (front and back) stamped with visa type F-1,
• copy of Passport,
• copy of Visa with F-1,
• copy of Form I-20, and
• copy of SSN or ITIN card, if paying a scholarshop.

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Attach to the Disbursement Voucher a complete description of the award and include supporting documentation such as copies of the grant, award notice or memos. The documentation provided must contain enough information to answer the following questions:

• How are scholarship/fellowship recipients selected?
  What is the purpose of the grant?
  Who will primarily benefit from the activity performed by the scholarship/fellowship recipient?
  What is required of the scholarship/fellowship recipient to receive payment?
  If teaching or research occurs, is it for training purposes only?
  Does the grantor of the scholarship obtain any rights from the knowledge/product gained from the teaching or research performed by the scholarship/fellowship recipient?

The answers to the above questions must support the Scholarship/Fellowship nature of the payment.

In general, Scholarship/Fellowship type payments (including any amount designated as a school related expense reimbursement) are subject to 14% tax withholding. However, the foreign visitor might not be subject to this withholding if he/she qualifies for a treaty benefit, meets the Resident Alien criteria or the scholarship is from a foreign source.

The foreign visitor’s tax residency status and eligibility of a treaty benefit is determined by Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus will prepare a Form W-8BEN for the foreign visitor’s signature. This process must be completed at least one day prior to the request for payment to obtain a treaty benefit.

Note: treaty benefit is NOT available if the foreign visitor does not have a U.S. Social Security Number or Individual Taxpayer Identification Number.

Foreign Source: Scholarship recipients will be exempt from tax withholding on scholarship money that is derived from a foreign source. If the foreign visitor believes that his/her scholarship funds are derived from a foreign source, appropriate documentation supporting this position, along with the foreign documentation required under visa classification requirement of this policy, must be submitted to Accounts Payable to initiate the payment..

F-2, H-4, J-2, and TD

G and A visas:

Border Crossing Card

Payment of a fee for service in the amount of $600 or less is allowed if all of the following conditions are met:

• The foreign visitor was engaged in academic activities at the University of Arizona for the period of his/her visit for which the fee for service is being requested;
• These activities were not more than nine days in duration; and
• The foreign visitor has not accepted a fee for service or expense reimbursement from more than 5 institutions within the previous six months.

• If an expense reimbursement is in conjunction with a payment of a fee for service, the conditions listed under fee payment must be met.
• If an expense reimbursement is the only payment to be issued, length of stay and reimbursement from other institutions does not apply,if the I-94 indicates the foreign visitor was admitted to the U.S. under B-1 status. However, if the I-94 indicates the foreign visitor is under B-2 status, all three conditions listed under fee payment must be met. If the foreign visitor does not have an I-94, he/she will be considered under B-1 status.

• copy of Border Crossing Card (front and back).
• copy of SSN or ITIN card if paying a fee for service, and
• Sprintax Calculus record (including Honorarium Statement) if paying a fee for services.
• Sprintax Calculus record is not required for expenses reimbursements only. However, if the foreign visitor is considered under B-2 status, Honorarium Statement is required even for expenses reimbursements only
• copy of travel documents to substantiate length of stay
• I-94 is encouraged (although not required).

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

Taxes will not be withheld on expense reimbursements only.

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 Sprintax Calculus based on the information input by the foreign visitor. If the treaty benefit is available, Sprintax Calculus will print out 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 Sprintax Calculus 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 we have sent the 8233 to the IRS before we can pay the foreign visitor.

Complete a Disbursement Voucher.

The foreign visitor may be reimbursed 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 allowed per diem amount is exceeded or required original receipts are not attached, any request for reimbursement will be denied.

If the foreign visitor requires the original airline ticket for continued travel, take the original ticket to Accounts Payable 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 Accounts Payable through campus mail.

Foreign Artists (Individuals) with O-1, P-1, P2 or P3 visa (primary holder)

• copy of passport
• copy of visa stamp
• copy of I-94 (front and back)
• copy of I-797 (Approval Notice of visa petition)
• copy of SSN card
• a statement from the visa petitioner stating that the University of Arizona was listed in the visa application, or a copy of the performance contract with the University of Arizona was attached to the visa application
• International Tax Questionnaire (ITQ)

All documents submitted must be valid (i.e., have not expired) at the time services are performed.

Additional documentation will be required to request an exemption from, or reduction in, income tax withholding (see Taxes Associated with Payments allowed through the Disbursement Voucher Process).

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 bythe Accounts Payable,  based on the information provided by the foreign visitor. If the treaty benefit is available, Accounts Payable will use Sprintax Calculus to print out 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 ITQ 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 we have sent the 8233 to the IRS before we can pay the foreign visitor. 

Foreign Visitors with Employment Authorization Card

#21 - Employment Authorization Card (EAC) or Employment Authorization Document (EAD)