When a nonresident guest Lecturer or Researcher is invited by PNNL to visit the U.S. to give speeches, conduct workshops, or participate in seminars, he/she should be aware of special rules and/or restrictions on the type of payment that may be made to them.

Section 431 of the American Competitiveness and Workforce Improvement Act – ACWIA states, "(q) Any alien admitted under section 101(a)(15)(B) may accept an honorarium payment and associated incidental expenses for a usual academic activity or activities (lasting not longer than 9 days at any single institution), if such payment is offered by an institution or organization described in subsection (p)(1) and is made for services conducted for the benefit of that institution or entity, and if the alien has not accepted such payment or expenses from more than 5 institutions or organizations in the previous 6-month period."

Qualifying NRAs under Section 101(a)(15)(B) are visitors for business or tourism admitted into the U.S. under the following statuses: B-1, B-2, WB, WT. An NRA admitted under these statuses may be paid honoraria or travel expense reimbursement if:

1. the NRA is engaged in usual academic activity or activities being compensated for nine days or less, and

2. the NRA has not been paid or reimbursed by more than five other U.S. institutions or organizations during the past six months. 

 Foreign nationals holding a B-1/VWB visa who exceed the rule are not prohibited from giving an invited lecture. However, they cannot receive an honorarium but may receive reimbursement for travel and/or incidental expenses.

Foreign nationals holding a B-2/VWT visa who exceed the rule also can continue to give lectures. However, these foreign nationals cannot receive either an honorarium or travel reimbursement.

Note: a foreign national in the U.S. on an H1-B visa cannot be paid an honorarium, but may be able to receive travel reimbursements if the university that sponsored their H visa provides written approval.

Withholding

An honorarium paid to a foreign national is subject to 30% withholding if the individual came to the U.S. This withholding also applies to a nonresident alien entity. Travel reimbursement is not subject to withholding because it is not considered income, as long as we receive an expense report and original receipts within 60 days of the travel dates.

If the foreign national is eligible for a treaty exemption from the 30% withholding, a completed Form 8233 must be provided to PNNL.

The following original documents may be requested before payment can be made:

1. Current passport,

2. Current and prior visas,

3. Current and prior DS-2019, if on a J-1 visa,

4. I-94,

5. A valid U.S. Social Security Card or Letter of Application from the Social Security Administration.

6. A signed “Certification of Compliance” with regard to the 9/5/6 rule must be completed for anyone visiting on a B visa or a visa waiver.