B-1 Business/B-2 Tourist (WB/WT)

Note: All acronyms are followed by "#" and are defined in the Acronym Index. Additional information on forms (##) is also provided.

People who enter the US with a B-1 or B-2 visa may not be employed. B-1s or B-2s may be reimbursed for travel and living expenses and may be paid an honorarium, but may not be paid a salary. Honorarium payments to B-1s and all payments to B-2s are limited to a maximum nine-day stay. It is important to note that the visa stamp in the passport indicates both B-1 and B-2; it is at the port of entry into the US where the INS inspector determines which classification applies. If the person will be receiving travel reimbursement and/or honorarium, it is necessary to have an invitation letter from UW-Madison detailing the activities in which the person will be engaged and the expenses that will be reimbursed and/or amount of honorarium. This letter should be presented by the visitor at the US consulate for visa issuance and at the port of entry to apply for B-1 rather than B-2 designation if necessary. It is the responsibility of the visitor to ensure that the B-1 classification is assigned by the INS official at the border. This should be clearly stated in the invitation letter.

Individuals from many countries do not need a visa if they are coming to the US for business or pleasure for less than three months. They will be granted WB (business) or WT (tourism) at the port of entry, and the same criteria apply as for the B-1 and B-2.

Type(s) of Payment

  • B-1/B-2 reimbursement of travel expenses and/or honorarium (receipts required for travel reimbursement)
  • B-1/ B-2 participant support for conference

Length of Time to Process

none

Length of Stay

  • honorarium payments may be made to B-1s and B-2s for visits of nine (9) days or less
  • length of stay for purposes of reimbursements of travel expenses or participant support payments dependent on I-94 for B-1s/ length of stay limited to nine days for B-2s
  • WB - same as B-1
  • WT - same as B-2

Special Conditions

  • payments are limited to travel reimbursement, participant support and honorarium only
  • individual may not accept honorarium payments from more than six institutions in a six-month period
  • change of status from B-1 or B-2 to any other non-immigrant status is very difficult to obtain; change from WB or WT is prohibited

Required Documents Summary

  • invitation letter from the department detailing activities and reimbursement and/or honorarium

Forms Needed for Payment##:

Travel Reimbursement

  • PIR#, attach copy of passport, I-94, and all receipts

Honorarium

  • PIR#, attach copy of passport and I-94
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, if tax treaty exemption applies. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Participant Support

  • PIR#, attach copy of passport and I-94
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, if tax treaty exemption applies. Treaty must include a provision for Scholarship/Fellowship Grants. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Tax Liability/Withholding:

Social Security

  • no FICA withholding since no employment is permitted

Federal

State

  • none

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