Honorarium and Travel Expense Reimbursements for Alien Visitors

John P. Kruczek, University Controller

Recent changes in federal law now permit the University to pay alien visitors with B-1 and B-2 visas, and aliens arriving from Visa Waiver Pilot Program countries. The following are the guidelines and procedures for making these payments.

Honorariums for Alien Visitors
The payment must be for a “usual academic activity”. The activity cannot last longer than nine days at a single institution and the alien cannot receive honoraria and/or associated incidental expenses from more than five institutions or organizations in the previous six-month period. A Certification of Academic Activity Form must be completed and signed by the alien visitor to document that these terms have been met. This form is located at our website: http://fa.ufl.edu/forms/ under University Tax Services.

Please note that federal income tax must still be withheld from these payments at the rate of 30% unless a tax treaty exemption applies. University Tax Services will determine if a tax treaty exemption applies when the Foreign National Tax Information Form is processed. This form is also located at our website listed above. In addition, please note that these payments may not be paid directly from the University of Florida Foundation. Foundation Funds utilized for the payment of honoraria to non-resident aliens should be transferred to the University Miscellaneous Gifts and Grants Funds prior to disbursement. These payments may be paid directly from the University of Florida Research Foundation. Please contact Frank Ward at 392-7205 for UFRF payments.

Travel Expense Reimbursements
Travel, food, and lodging expenses may be reimbursed for these visitors in accordance with regular university travel rules and procedures. According to the temporarily-away-from-home rules for self-employed individuals we are not required to withhold any tax from business travel expense reimbursements. If only travel expenses are reimbursed, a Foreign National Tax Information Form is not required. Please remember that the form is required if an honorarium is to be paid.

If you have any questions regarding this information please contact Steve Sauls or Xin Zhang, University Tax Services, at 392-1324 or ssauls@ufl.edu.