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Visas

Citizens of foreign countries, in most cases, are required to obtain a visa before entering the United States. A visa doesn't permit entry to the U.S., however. A visa simply indicates that an application has been reviewed by a U.S. consular officer at an American embassy or consulate, and that the officer has determined the person is eligible to enter the U.S. for a specific purpose. Consular affairs are the responsibility of the U.S. Department of State.

A visa allows someone to travel to the United States as far as the port of entry (airport, seaport or land border crossing) and to ask the immigration officer to be allowed to enter the U.S. Only the immigration officer has the authority to permit entry to the United States. The immigration officer decides how long someone can stay for any particular visit. Immigration matters are the responsibility of the U.S. Department of Homeland Security.

There are two categories of U.S. visas: immigrant and nonimmigrant. Immigrant visas are for people who intend to live permanently in the U.S. Nonimmigrant visas are for people with permanent residence outside the U.S., but who wish to be in the U.S. on a temporary basis, for tourism, medical treatment, business, temporary work, or study.

The University of Richmond's Office of International Taxation must determine legal and tax consequences for all payments made to nonresident aliens (NRA). All arrangements for payment must be made in compliance with the laws and regulations of the Internal Revenue Service (IRS) and the U.S. Citizenship and Immigration Services (USCIS, formerly known as INS). The following procedures will provide guidance in requesting payment for NRAs.

Non-Resident Alien

An NRA is an individual who is not a citizen of the United States and is not a resident alien, or "green card" holder. An NRA is admitted into the United States for a temporary stay and for a specific purpose. For examples, this can be identified on the forms DS-2019, I-20 or I-797.

Questions regarding a non-resident alien's eligibility to receive payment for service should be directed to the Office of International Taxation before services are engaged.

Since an NRA's status can change, these procedures must be followed with each visit to the University.

All payments made to non-resident aliens related to honoraria and to services performed in the U.S. must be reported to the IRS. Payments for services or unsubstantiated reimbursable expenses are subject to 30% federal tax withholding.

Tax Treaty

A tax treaty may exist between the NRA's country and the United States. The Office of International Taxation will determine if a tax treaty is applicable, once all required documentation has been received. If a tax treaty exists, the NRA may not have 30% withheld. However, the NRA must have an SSN or an ITIN to be offered a tax treaty. (Form 8233, offering a treaty, must also be completed.)

Foreign-Sourced Income

If services are performed outside of the U.S., federal tax withholding is not required, as this is considered foreign sourced income.

Honoraria

For honorarium payments, the NRA will be paid as a vendor and not an employee. Check requests, once approved by OIT, will be forwarded to Accounts Payable. The UR host department is responsible for collecting the necessary documentation from the NRA, before arrival at the University.

Travel Reimbursement

The IRS has ruled that travel reimbursements to non-resident aliens may follow the same accountability guidelines as reimbursements for U.S. citizens or resident aliens. 

  • All travel reimbursement receipts must be submitted with check request form
  • Travel grants, reimbursements, and/or payments made in regards to a scholarship or fellowship are NOT covered under the IRS accountability rule and therefore are taxable to the recipient.

The Office of International Taxation will generate any forms to be signed by the NRA that are required by the IRS.

Form 1042-S

At the end of the calendar year, OIT will issue Form 1042-S to all nonresident alien payees, regardless of whether the payment was made through the Payroll Office or Accounts Payable. OIT will also supply this information to the IRS.

Tax Return

The NRA can file a U.S. tax return at the end of the year to reclaim the amount withheld. (30% withholding rate)

Importantly, if an NRA is erroneously engaged for work and/or paid for services, the University is seen in the eyes of the IRS and U.S. CIS as hiring an illegal alien. The University could be fined and the NRA could loose visa status and be deported.

Work Authorization Fees

Under the immigration rules, the fees for work authorization are the responsibility of the sponsor/employer. The fees are not treated as compensation made to or on behalf of the individual because an employer can't avail itself of the individual's services without the work authorization.

Immigration filing fees that are the responsibility of the employer are not reportable income to the employee even though the employer receives a benefit. They are ordinary and necessary business expenses of the employer.

There is a reasonable argument that the DS-2019 and visa expenses are ordinary and necessary business expenses that are deductible by the individual, and therefore, excludable from income under the section 132 working-condition fringe benefit rules.

Fees for family members are not made for the employer's benefit but rather for the benefit of the employee's family, which is why they are considered to be compensation.

Expired Visa

A visa is a document issued by the U.S. embassy or consulate that gives the individual permission to travel to the United States for a specific purpose as shown on the visa. It is an entry document to the United States.

A visa has no relevance at all once an alien enters the United States (except assurance that if the alien departs from the United States, he will be able to get back). It is not required for an alien in the United States and not a problem for any employment authorization or tax purpose if it expires.

Once an individual has entered the United States, and is here legally, the term visa, and the visa itself ceases to have any relevance to what the person may do and how, where, and when he or she may obtain income.

Arrival-Departure Document

Upon arrival in the United States, the individual is issued an I-94 card, Arrival-Departure Document, which indicates the individual's immigration status and authorized period of stay in the United States.

  • The I-94 number is the admission number.
  • The I-94 number also notes the individuals work authorization when it is a function of the immigration status as it is with an H-1B.
  • The I-94 card is, in effect, the "residence permit" which indicates the STATUS of the individual in the United States.
  • An individual has no need to obtain a new visa until he or she needs to travel outside the United States and needs to reenter the United States. It is applied for at a consulate or embassy abroad.
  • Therefore, it is not unusual for an individual to have an expired visa or even a visa with a different immigration status if the individual has changed status while in the United States.
  • It is possible for a NRA to change status inside the United States and never have a visa that corresponds to the new status. The new status is usually indicated on a combination Form I-797/I-94.

Below is a partial list of common visa types and payment restrictions:

  • A-1; A-2 (Diplomatic Personnel - Ambassador, public minister, career, diplomatic or consular officer, and immediate family): Employer-specific. Principal A visa holders may only work for their foreign diplomatic entity. Certain dependents from countries with special bilateral agreements are eligible for EAD incident to status; other dependents must apply for employment authorization.
  • A-2 (Dependent of Diplomatic Personnel - Other foreign government official or employee and immediate family): Employer-specific. Certain dependents from countries with special bilateral agreements are eligible for EAD incident to status; other dependents must apply for employment authorization. EADs are granted by first gaining Department of State approval.
  • A-3 (Personnel Employees of Diplomatic Personnel and Immediate families): Employer-specific. Employment authorization is restricted to A-1 / A-2 employer in diplomatic entity. Dependents are not eligible for employment.
  • Asylum or Refugee Status: An alien who has been granted political asylum is the equivalent in terms of rights andresponsibilities to an alien who entered as a refugee. An asylee isentitled to an Employment Authorization document that would permit himunrestricted employment. In any event, an asylee is work authorizedincident to status and eligible for an unrestricted SSA card. Anasylum travel document proves current asylee status. Either proof of asyleestatus or an unrestricted SSA card is enough evidence of unrestrictedemployment authorization to pay an honorarium as well as related expenses.
  • B-1; B-2 (Temporary Visitor for Business): Not eligible for employment. The B-1 (business) visa holder may be paid an honorarium and be reimbursed for travel expenses. ANY VISITOR TRAVELING TO UR IN B VISA STATUS, WHO IS COMING FOR A BUSINESS PURPOSE, MUST DELCARE B-1 TO U.S. CUSTOMS UPON ENTERING THE COUNTRY. An ITIN is sufficient to claim treaty benefits as they are not eligible to apply for a social security card. Payments are based on the 9-5-6 rule.
  • B-2 (Temporary Visitor for Pleasure): Not eligible for employment. The B-2 (tourist) visa holder may be paid an honorarium, but travel expense reimbursement is restricted.
  • C-1 (Foreign national in transit through the United States): Employer-specific. Not eligible for employment. Alien in transit directly through the US.
  • C-1D (Foreign national in transit through the United States): Not eligible for employment. Combined transit and crewman visa.
  • C-2 (Foreign national in transit through the United States): Employer-specific. Alien in transit to UN headquarters district under Section 11.(3), (4), or (5) of the Headquarters Agreement. Issued to foreign government officials in transit.
  • C-3 (Foreign national in transit through the United States): Employer-specific. Foreign government officials, members of immediate family, attendants, servants, personal employees, in transit. Issued to foreign government officials in transit. No employment authorization.
  • C-4 (Foreign national in transit through the United States): Not eligible for employment. Transit without Visa-- program is currently suspended.
  • Canadians: Not required by law to present a passport or visa to enter the United States-- they are visa exempt. They do have an immigration status, though. If they are going to be paid or reimbursed, a passport is required. An I-94 Departure Card is optional as it is obtained at a cost of $6.00, purchased from U.S. Customs at the point of entry.
  • D-1 (Foreign national crewman on vessel or aircraft stopping in the United States): Employer-specific. No employment authorization except for employment on the vessel or aircraft.
  • D-2 (Crewmember departing by means other than arriving vessel): Employer-specific.
  • E-1 (Foreign Treaty Trader or Foreign Treaty Investor): Employer-specific. Foreign national coming to United States to develop or work in a business conducting substantial trade or investments between United States and foreign country with which the United States has treaty of trade, navigation, commerce, friendship, or investment. Employment authorized for work with treaty trading or investment business. Individual's work is employer-specific; may not collect an honorarium and is not allowed to engage in self-employment. If an E-1 gives a presentation on behalf of his sponsor corporation, it is appropriate for any payment for the presentation to be made to that corporation. Spouses in same classification are eligible for EAD incident to status for unrestricted temporary employment and could be self-employed as a lecturer. Children are not eligible for employment
  • E-2 (Treaty Investor and employees, spouse and children): Employer-specific. Spouses in same classification are eligible for EAD incident to status for unrestricted temporary employment. Children are not eligible for employment.
  • F-1 (Student):On-campus employment and CPT incident to status (no separate EAD necessary.)Must apply for EAD for OPT or to work off-campus.Must be a foreign student engaged in a full course of study at an accredited academic institution in the United States. A UR sponsored F-1 student may be employed on campus up to 20 hours per week (40 hours when school is not in session) with written authorization of the International Student & Scholar Advisor in the University's Office of International Education.May only work off-campus using CPT, OPT, or after having been granted an EAD after displaying evidence of economic hardship.Must complete employment paperwork in OIT before starting employment.Must have SSN. Has Form I-20.
  • F-1 CPT or OPT (Student): A student may be authorized for CPT (Curricular Practical Training) if it is an integral part of the curriculum. Students who have had one year of CPT are ineligible for post-completion and practical training. CPT will be noted on the Form I-20. Post completion and OPT (Optional Practical Training) may be authorized during school vacations, for 20 hours per week during the school year, or post-complete of studies; not to exceed a total of 12 months. A non-UR sponsored F-1 student may receive an honorarium payment if they are in OPT status. UR will pay the home institution the honorarium payment and it will then pay the F-1 student (i.e. honoraria are not paid to the F-1 individual directly.) Has Form I-20.
  • F-2 (Dependent of an F-1): Not eligible for employment. The purpose for an F-2 individual to enter the country is to accompany the primary visa holder. No employment authorization. For purposes of the substantial presence test, an individual in F-2 status is a "student" because the Code refers to the section of the immigration law that covers individuals in F status without differentiating between F-1/ F-2 classification. The primary purpose is to accompany a spouse or parent and therefore they are ineligible for any treaty article that requires a specific primary purpose, like a student or teacher/researcher article. A spouse is always exempt from the SPT. A dependent is only exempt as long as they are under 21, not married, reside regularly in the household of the primary visa holder and are not a member of another household.
  • G-1 (Principal Resident Representative of Recognized Foreign Member Government to an International Organization, Staff or Immediate Family): Employer-specific. Employment authorized only for the international organization. EADs are granted by first gaining Department of State approval. Certain dependents from countries with special bilateral agreements must apply for employment authorization. Dependents with EADs (Employment Authorization Document) have limited work authorization.
  • G-2 (Other Representative of Recognized Foreign Member Government to an International Organization; Immediate Family): Employer-specific. Dependents are not eligible for employment.
  • G-3 (Representative of Non-Recognized or Non-Member Government to an International Organization; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • G-4 (International Organization Officer or Employee; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization. The primary purpose is to accompany a spouse or parent and therefore they are ineligible for any treaty article that requires a specific primary purpose, like a student or teacher/researcher article. A spouse is always exempt from the SPT. A dependent is only exempt as long as they are under 21, not married, reside regularly in the household of the primary visa holder and are not a member of another household. Never exempt from the NRA FICA exemption although, if they are a child of a primary G-4 and are studying, they may be exempt under the student rule. A primary G-4 may only provide services for their sponsoring entity unless they have an unrestricted EAD (based on a pending green car application) or other documentation that proves unlimited employment authorization (or employer-specific authorization naming UR as the employer.) A G-4 dependent can't work for anyone without an unrestricted EAD or other documentation that proves unrestricted employment authorization (or employer-specific authorization naming UR as the employer.) In all of these cases the individual would no longer be a G-4; they would ether be a Pending Adjustment Applicant (if EAD with green card pending) or, for example, H-1B or TN, etc., depending on the employer-specific status.
  • G-5 (Attendant, Servant, or Personal Employee of G-1, G-2, G-3 or G-4; Immediate Family): Employer-specific. Employment authorization is restricted to G-1; G-2; G-3; G-4 employer in diplomatic entity. No employment authorization for dependents.
  • H-1B (Temporary Professional Worker in a Specialty Occupation): Employer-specific. Must have a bachelor's degree or equivalent. May enter the United States to engage in teaching or research. The visa is employer-specific and an NRA may not directly receive payment for services from anyone other than the petitioner. (Look to Form I-797.) To pay the NRA in any other way-- i.e. pay him directly-- would be to treat him as a self-employed individual. That would be breaking the law and the NRA would be violating his visa status.
  • H-1C (Nonimmigrant Nurse): Employer-specific. Employment authorized only for sponsoring employer. Form I-797.
  • H-2A (Temporary Agricultural Worker): Employer-specific. Employment authorized only for sponsoring employer. Form I-797.
  • H-2B (Temporary Skilled or Unskilled Worker): Employer-specific. NRA in United States to fill a temporary job. Employment authorized only for sponsoring employer. Form I-797.
  • H-3 (Trainee): Employer-specific. Foreign national in United States to receive training, most often in a classroom-based environment. Employment authorized only for sponsoring employer. Form I-797.
  • H-4 (Dependent of an H-1, H-2, H-3 Visa Holder): Not eligible for employment.
  • I (Foreign Press; Immediate Family): Employer-specific. Representative of the foreign press, radio, film or other media. Employment authorized only for foreign employer. Dependents are not eligible for employment.
  • J-1 (Exchange Visitor-- Student): UR students may be employed on campus up to 20 hours a week with written authorization of Responsible Officer (in the University's Office of International Education). Students may be employed off campus when authorized for academic training by the Responsible Officer in UR's OIE. Academic training is employer-specific and must relate to the student's major. See Form DS-2019. Must complete employment paperwork in OIT before starting employment. Must have SSN.
  • J-1 (Exchange Visitor-- Short Term Scholar, Professor, Researcher, or Specialist): Employer-specific. Eligible to receive direct compensation payments and travel reimbursements from UR, if UR sponsored the visitor. If an institution other than the sponsoring institution wishes to pay this visitor, see H-1B process for details.
  • J-2 (Dependent of J-1): Must apply for employment authorization. Unrestricted work authorization, including self-employment, as long as J-2 has obtained the EAD to which he is entitled. Employment authorization may be granted by U.S. CIS if income is not necessary to support the principal J-1. Generally considered a nonresident alien. If dependent of a student, five calendar exempt individual years total. If dependent of a non-student, two of current and past 6 calendar years as exempt individual.
  • K-1 (Fiancé of U.S. Citizen): Eligible for EAD incident to status. Fiancé is employment authorized only for 90 days and must marry U.S. citizen within that time; thereafter immigrant visa petition and application to adjust status to permanent resident is typically filed with application for employment authorization.
  • K-2 (Dependents of the K-1 Visa Holder): Eligible for EAD incident to status.
  • K-3 (Spouse of a U.S. Citizen): Eligible for EAD incident to status. A U.S. citizen's spouse and children with an I-30 pending. Employment is authorized. EAD is presumed. Form I-797.
  • K-4 (Child of a K-3): Eligible for EAD incident to status.
  • L-1A (Intracompany Transferee-- Manager or Executive): Employer-specific. A foreign national who is an executive, manager or individual with specialized knowledge coming to the United States to work for an entity related to the foreign employer. Must have been employed by foreign employer in same capacity for at least 1 in prior 3 years. Employment authorized only for sponsoring employer however sponsoring employer may designate individual to provide a lecture on its behalf. The company would receive the fee. (Form I-797)
  • L-1B (Intracompany Transferee-- Specialized Knowledge Alien): Employer-specific. A foreign national who is an individual with specialized knowledge coming to the US to work for an entity related to the foreign employer. Must have been employed by foreign employer in same capacity for at least 1 in prior 3 years. Employment authorized only for sponsoring employer however sponsoring employer may designate individual to provide a lecture on its behalf. The company would receive the fee. (Form I-797)
  • L-2 (Spouse or Child of L-1): Spouses of L-1s are eligible for EAD incident to status. An L-2 with an EAD is an L-1 spouse who has unrestricted work authorization for the duration of the EAD. This includes self-employment. There is not a problem with either compensation for services or expenses. Children are not eligible for employment.
  • Mexicans: Citizens and permanent residents of Mexico generally must have a nonimmigrant visa or Border Crossing Card (BCC). The BCC may be used to enter the United States from within the Western Hemisphere. The laser visa satisfies a legislative requirement that every BCC issued after April 1, 1998, contain a biometric identifier and be machine-readable. Electronic BCC's allow Mexican citizens to travel within 25 miles of the U.S. border for 30 days. To travel farther or longer, a cardholder must obtain an I-94 form, which extends the allowance to 10 years. The BCC does not allow the individual to work. However, within the permitted use of the BCC, the Mexican visitor is entitled to the benefit of the honorarium rules.
  • M-1 (Vocational Student-- Except Border Commuters From Canada or Mexico): Foreign national enrolled in vocational school or program in the United States. May receive up to 6 months of OPT. Must apply for employment authorization for post-completion OPT.
  • M-1 / M-3 (Border Commuter Non-Academic Students from Canada and Mexico): Must apply for employment authorization for post-completion OPT.
  • M-2 (Dependent of an M-1): Not eligible for employment.
  • N-8 (Parent of an SK-3 Special Immigrant): Eligible for EAD incident to status.
  • N-9 (Child of N-8, SK-1, KK-2 or SK-4 Special Immigrant): Eligible for EAD incident to status.
  • NATO-1 (Principal Permanent Representative of Member State to NATO, Official Staff, Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-2 (Other Representative of Member State to NATO; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-3 (Official Clerical Staff; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-4 (Official other than those qualified as NATO-1; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-5 (Expert other than those qualified as NATO-4; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-6 (Civilian Component Accompanying a Force; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • NATO-7 (Personal Employee of NATO-1 through NATO-6; Immediate Family): Employer-specific. Certain dependents from countries with special bilateral agreements must apply for employment authorization.
  • O-1 (Extraordinary Ability in Science, Arts, Education, Business or Athletics): Employer-specific. Must demonstrate an extraordinary ability in their field (business, accounting, arts, media, sciences, and athletics). May be employed only by sponsoring employer or through a sponsoring agency. (Form I-797)
  • O-2 (Accompanying personnel an O-1): Employer-specific. Foreign nationals who accompany an O-1 visa holder, such as a stage crew member. Employment authorized only with O-1.
  • O-3 (Dependent of an O-1 or O-2): Not eligible for employment under this category. Foreign national dependent.
  • P-1 (Individual or Team Athlete / Entertainer): Employer-specific. An internationally recognized athlete or entertainer coming to the United States individually or as part of a group. Employment authorized only with sponsoring employer or through the sponsoring agency. Form I-797. Sponsor may use only the services consistent with what is described in the approved petition. Permissible to do a charitable performance for free or receive honorarium if it qualifies as a "usual academic activity."
  • P-2 (Individual/Group Artist/Entertainer under Reciprocal Exchange Program): Employer-specific. Artist or entertainer coming to the United States as part of a reciprocal exchange program. Employment authorized only with sponsoring employer or through the sponsoring agency. Form I-797.
  • P-3 (Athlete / Entertainer / Coach in Culturally Unique Program): Employer-specific. A foreign national coming to the United States to perform, teach or coach in a culturally unique program or an essential support staff member. A petition has to be filed that describes the P-3's activities. USCIS approval would relate to those activities and circumstances only. Employment authorized only with sponsoring employer or through the sponsoring agency. Form I-797.
  • P-4 (Dependent of a P-1; P-2; P-3): Not eligible for employment under this category. Foreign national dependent.
  • Q-1 (International Cultural Exchange Visitor): Employer-specific. A foreign national who comes to the United States to participate in a cultural exchange program. Employment authorized only with sponsoring employer or program. Form I-797.
  • Q-2 (Walsh Visa Holders-- Irish Peace Process Cultural and Training Program): Employer-specific. Participants in an Irish Peace Process cultural and training program. Employment authorized only with sponsoring employer or program. Form I-797.
  • Q-3 (Dependents of Q-2): Not eligible for employment. Foreign national dependent.
  • R-1 (Religious Worker): Employer-specific. A foreign national religious worker temporarily in the United States. Employment authorization only for sponsoring religious organization. Not eligible for self-employment. Can appear on behalf of the organization in R-1 status, but not on his own behalf. Not covered by the honorarium rules.
  • R-2 (Dependent of R-1): Not eligible for employment. Foreign national dependent.
  • S-5 (Witness of Informant Regarding Criminal Organization): Must apply for employment authorization.
  • S-6 (Witness or Informant Regarding Terrorism): Must apply for employment authorization.
  • S-7 (Spouse, Child, Parent of S-5 or S-6): Must apply for employment authorization.
  • T-1 (Victim of a Severe Form of Trafficking in Persons): Eligible for EAD incident to status.
  • T-2 (Spouse of Trafficking Victim): Must apply for employment authorization.
  • T-3 (Child of Trafficking Victim): Must apply for employment authorization.
  • T-4 (Parent of Trafficking Victim Under 21): Must apply for employment authorization.
  • TN-1 (Trade NAFTA-- Canada): Employer-specific. For citizens of Canada in the United States working in an occupation listed in the NAFTA agreement. May be employed by the sponsoring employer, through whom the status was obtained. Not valid for payments to independent contractors, i.e. honoraria, speaker, performer, lecturer, etc.
  • TN-2 (Trade NAFTA-- Mexico): Employer-specific. For citizens of Mexico in the United States working in an occupation listed in the NAFTA agreement. May be employed by the sponsoring employer, through whom the status was obtained. Not valid for payments to independent contractors, i.e. honoraria, speaker, performer, lecturer, etc. Form I-797.
  • TD (Dependent of a TN-1; TN-2): Not eligible for employment. Foreign national dependent.
  • U-1 (Victim of Certain Criminal Activity): Eligible for EAD incident to status.
  • U-2 (Spouse of U-1 Victim): Must apply for employment authorization.
  • U-3 (Child of V-1 Victim): Must apply for employment authorization.
  • U-4 (Parent of U-1 Victim Under 21): Must apply for employment authorization.
  • V-1 (Spouse of LPR Who is the Principal Beneficiary of a Family-Based Petition): Eligible for EAD incident to status. Spouse of a legal permanent resident ("green card" holder) who filed an I-130 with CIS and who has been waiting 3 years for CIS approval or visa number currency or final visa processing. Employment authorized. EAD presumed.
  • V-2 (Child of LPR Who is the Principal Beneficiary of a Family-Based Petition): Eligible for EAD incident to status. Unmarried child of a legal permanent resident ("green card" holder) who filed an I-130 with CIS and who has been waiting 3 years for CIS approval or visa number currency or final visa processing. Employment authorized. EAD presumed.
  • V-3 (Derivative Child of a V-1 or V-2): Eligible for EAD incident to status.
  • WT, WB (Visa Waiver): The VW-B (business) visa holder may be paid an honorarium and be reimbursed for travel expenses. The VW-T (tourist) visa holder may be paid an honorarium, but travel expense reimbursement is restricted. ANY VISITOR TRAVELING TO UR IN VW VISA STATUS, WHO IS COMING FOR A BUSINESS PURPOSE, MUST DELCARE VW-B TO U.S. CUSTOMS UPON ENTERING THE COUNTRY. An ITIN is sufficient to claim treaty benefits as they are not eligible to apply for a social security card. Look to B visas for guidelines. Payments are based on the 9-5-6 rule:9 Days: Maximum length of stay at any one institution;5 Honoraria: maximum number of honoraria received from all institutions; 6 Months: Maximum length of stay in the United States
Visa Informational Charts

Visa Information Charts
Chart explaining common visa types and paperwork requirements for honorarium payments, independent personal service payments and travel reimbursements.

Payment Chart
Listing of visas that can receive honorarium or personal service income payments.

Tax Chart
Listing of visas, the percentage of taxation required by the IRS and whether the visa type is FICA exempt or not.

Common Visa Types

Several visa types are commonly issued to people who come to the University of Richmond to visit, perform, or study. Get more information on payment requirements, visa restrictions, and documentation requires, for any of these visas:

A-1
B-1/B-2
F-1
- I-20 Form
H-1B
J-1
- DS-2019
O-1
P-1
TN-1 & TN-2
WB & WT

Contact Us

Devon Slough, International Taxation Officer
(804) 287-6007
Maryland Hall, Room G-15
Monday–Friday, 8:45 a.m.–2:45 p.m.