Many campus departments invite foreign nationals to campus
to lecture, perform or provide services and agree to make
some type of payment to these visitors. The visitor's visa
status determines whether the university is legally able
to pay such visitors, however, and this should be determined
before the visitor comes to campus. General guidelines for
visa types most common in higher education are listed below.
| Alien registration or green
card. |
Payment is allowed. |
| B-1, B-2 |
Honoraria payment is allowed
if the visitor does not stay at SLU more than 9 days
and attests that he/she has not received more that 5
honoraria payments in the last 6 months. Payment for
services is not allowed. |
| F-1 |
Payment is only allowed if
SLU is the sponsor of the visa. |
| H-1 |
Payment is only allowed if SLU is the sponsor
of the visa. |
| J-1 |
Honoraria payment is only allowed if SLU
is the sponsor of the visa or the institution that sponsored
the J-1 provides a letter of authorization. Payment for
services is not allowed. |
| TN (Canada, Mexico) |
Payment is only allowed if SLU is the sponsor
of the TN. |
Departments wishing to bring visitors to campus who do not
currently have a visa status should contact Colleen
Manley in Human Resources for assistance.
Tax Reporting and Withholding on Payments
to Foreign Nationals
The Business Office will reimburse the travel expenses for
visitors if the sponsoring department authorizes the payment
and provides original receipts. The IRS requires that non-resident
aliens submit a completed w-8Ben form
before payment for services or honoraria may be issued, however.
Nonresident aliens are foreign nationals that do not have
a green card and do not meet a substantial presence test
regarding their length of stay in the U.S. Most foreign nationals
visiting SLU are considered to meet the IRS definition of
nonresident alien. For additional information, please contact Carol
Gable in the Business Office.
The W-8Ben form requires a social security number or taxpayer
identification number (TIN). Many nonresident aliens do not
have a social security number and are not eligible to obtain
one. These individuals should have an individual taxpayer
identification number (ITIN). If the nonresident alien does
not yet have an ITIN, he or she must apply for one by submitting
a completed W-7 form
to the IRS or an acceptance agent with proof of citizenship.
St. Lawrence University has been certified by the IRS as
an acceptance agent and is authorized to accept completed
W-7 forms and proof of citizenship on behalf of the IRS.
Please contact Carol Gable or Rick
Parks for additional information and assistance in applying
for a ITIN.
The IRS also requires the university to withhold taxes of
30% on payments for services or honoraria to nonresident
aliens. The U.S. has tax treaties with over 50 countries,
however, and many of the treaties exempt the 30% withholding
tax. The nonresident alien must claim treaty benefits by
submitting a completed Form 8233 to
the Business Office before payment is made. Many treaties
also require the nonresident alien to attach an additional
letter to the Form 8233. Once the Business Office certifies
that the form is satisfactorily completed, it is forwarded
to the IRS for approval. The Business Office will assist
visitors in applying for treaty benefits, but will require
the following information in order to do so.
Individual's name and U.S. address
Social security number or TIN
U.S. visa type and number
Country and passport number
Permanent foreign address
Description of services
Compensation
Number of days the individual will perform services in the U.S. during calendar
year
For assistance and additional information, please contact Rick
Parks in the Business Office.
