B-1 Business/B-2 Tourist

Note: All abbreviation are followed by “#” and are defined in the glossary. Additional information on forms (##) s also provided.

People who enter the US with a B-1 or B-2 visa may not be employed and paid a salary. B-1s however, may be reimbursed for travel and living expenses and may be paid an honorarium. It is important to note that the visa stamp in the passport indicates both B-1 and B-2; it is at the port of entry into the US where the INS inspector determines which classification applies.If the person will be receiving travel reimbursement and/or honorarium, it is necessary to have an invitation letter from UCONN detailing the activities in which the person will be engaged and the expenses that will be reimbursed and/or amount of honorarium. This letter should be presented by the visitor at the US consulate for visa issuance and at the port of entry to apply for B-1 rather than B-2 designation.It is the responsibility of the visitor to ensue the B-1 classification is assigned by the INS official at the border. New provisions have been added to allow visiting professors to combine business with a pleasure trip and be paid an honorarium plus expenses.Please note your visiting professor is limited to a nine-day stay and cannot receive payments from more than five institutions in the last six months. Also the Social Security Administration (SSA) will not issue social security numbers to aliens who cannot currently demonstrate their work authorization in the U.S., and the SSA adjudication manuals say that B classification aliens are not entitled to work and therefore cannot receive social security numbers. It should be noted anyone who does not already have a social security number will have to obtain an individual number (ITIN) from the Internal Revenue Service (IRS) via form W7.Individuals from many countries do not need a visa if they are coming to the US for business or pleasure for less than three months. They will be granted WB (business) or WT (tourism) at the port of entry, and the same criteria apply as for the B-1 and B-2.

Types of Payment

*B-1 or B-2 reimbursement of travel expenses and/or honorarium (receipts required for travel reimbursement
*B-1 or B-2 participant support for conference
Length of Time to Process

None
Length of Stay

*Payment may be made to B-1and B-2s for visits of nine (9) days or less
*Length of stay for purposes of reimbursements of travel expenses or participant support payments dependent on I-94 for B-1s length of stay limited to nine days for B-2s.

*WB – same as B-1

*WT-same as B-2.
Special Conditions

*Payments are limited to travel reimbursement, participant support and honorarium only
*Individual may not accept payments from more than five institutions in a six-month period
*Change of status from B-1 or B-2 to any other non-immigrant status is very difficult to obtain; change from WB or WT is prohibited
Required Documents Summary

*Invitation letter from the department detailing activities and reimbursement and/or honorarium
Forms Needed for Payment##:
Travel Reimbursement
Disbursement Voucher with attached copy of W8BEN, passport, visa, I-94 and Foreign National Information Form and all receipts Honorarium.
*Disbursement Voucher with attached copy of passport, visa,I-94, & Foreign National Information Form
*W8BEN – Certificate of Foreign Status
*Form 8233– Exemption from Withholding on Compensation for Personal Services of a Nonresident Alien Individual; if income tax treaty is applicable
*Social Security number or ITIN# required to receive Treaty Benefits Participant Support
*Disbursement Voucher with attached copy of W8BEN, passport, visa, I-94 and Foreign National Information Form and all receipts
*W8BEN – Certificate of Foreign Status
*Social Security number or ITIN# required

Tax Liability/Withholding:

Social Security
*No FICA withholding since no employment is permitted

Federal
*For travel, none
*For honorarium, 30% withholding, unless tax treaty exemption applies and 8233 submitted
*For participant support, 30% withholding, unless tax treaty exemption applies

State
*Payments for Services

None, except entertainers or public speakers paid over $1000.00, which are taxed at 5%. Income Tax treaties are not applicable in Connecticut