Payment and Tax Information

Tax and immigration laws allow honoraria to be paid to persons on B-1, B-2, W-B, TN, W-T, and J-1 visas.

The following documents are required before payment of honoraria may be processed:

  • For B visitors:
    • Letter of invitation from Academic Dean
    • B class visas: Copy of passport and copy of I-94 card or arrival stamp
    • IRS form 8233 (exemption from withholding) is required if requesting tax treaty coverage. A properly completed and filed form 8233, entitles you to exemption from  withholding on any payments made for honoraria. Consult the following link for a full listing of tax treaty countries.

      Note: If you do not have a U.S. Social Security Number, you will need to apply for an ITIN before payment for honoraria can be made. Proof of application for ITIN is required.  It may take up to six weeks to process an ITIN application.
  • For TN visitors:
    • Letter of invitation from Academic Dean
    • TN class visa: Copy of passport and copy of I-94 card or arrival stamp
    • IRS form 8233 (exemption from withholding) is required if requesting tax treaty coverage. A properly completed and filed form 8233, entitles you to exemption from withholding on any payments made for honoraria. Consult the following link for a full listing of tax treaty countries.

      Note: In order to pay a TN visitor sponsored by another university, the University of Puget Sound must obtain written permission from that school's "responsible officer" (usually the international studies director). Permission letters from academic departments of another university are not acceptable for this purpose.

      Note: A Canadian Social Insurance Number is not acceptable in lieu of a U.S. SSN or ITIN
  • For J-1 Exchange Visitor (e.g. Student, Research Scholar, Professor, Guest Lecturer) The maximum period allowed in the J category for Teaching and Research is 5 years. Note: The DS-2019 must be validated for further travel after the use for initial entry. 
    • Valid DS-2019 issued by Puget Sound
    • Letter of invitation from Academic Dean
    • Copy of passport, visa page and copy of I-94 card or arrival stamp

      Note: If you do not have a U.S. Social Security Number, you will need to apply for an ITIN before payment for honoraria or salary can be made. Proof of application for ITIN is required. Receiving an ITIN number may take up to six weeks.

      Note: In order to pay a J-1 visitor sponsored by another university, the University of Puget Sound must obtain written permission from that school’s “responsible officer” (usually the international studies director). Permission letters from academic departments of another university are not acceptable for this purpose.

Visa waiver (W-B or W-T)

Travelers from the following countries must present either a machine-readable passport at the U.S. port of entry to enter the U.S. without a visa, otherwise a U.S. visa is required: