Foreign National Visitors in the US

Please see the University’s policy for visitors to determine if a contract is required, and whether the University permits honorariums or expense reimbursements for your visitor.

The Guide to Paying Foreign National Visitors and Independent Contractors for Activities Performed In the United States has been created to help determine whether the University is permitted by law to pay your foreign national visitor. US law may preclude any type of payment due to a visitor’s country of origin, type of VISA, or other factors. If the University is permitted by law to pay the visitor, you will also find easy-to-understand US tax withholding options and processing instructions in the above guide.

Please consult both of these resources before extending an invitation to your visitor.

If payments are permitted by University policy and by US law, payment requests should be completed in the Concur expense management system, and comply with University Policy 05-07-01, Travel and Business Expenses and Honoraria. The Concur system allows for the honorarium and expense portions to be paid in a single “one-stop” request.

Foreign Nationals for Academic Activities Performed Outside of the US

Please see the University’s policy for visitors to determine if a contract is required, and whether the University permits honorariums or expense reimbursements for your visitor.

Honorariums paid to foreign nationals for academic activities performed outside of the US are not subject to any US tax reporting or withholding.  However, since there may be local tax reporting and withholding requirements, please contact Global Operations Support, prior to offering honoraria payments to these individuals.  The University’s Global Operations Support will consult with the appropriate tax and legal experts for guidance.

Contact

For more information on honorarium payments or to answer any questions, please contact the following: