O-1 Aliens of Extraordinary Ability

Note: All acronyms are followed by "#" and are defined in the Acronym Index. Additional information on forms (##) and I-9 verification (###) is also provided.

The O-1 category is reserved for individuals who have risen to the very top of their field and have enjoyed sustained national or international acclaim. Extensive documentation of their achievements and a peer consultation must be presented with the petition. The person should be entering the US to participate in a specific, definable activity or event. This category is only appropriate for a very limited number of truly outstanding individuals. Former J-1 Exchange Visitors who are subject to the two year home residence requirement are eligible for O-1 status even though they have neither complied with the requirement nor obtained a waiver. Type(s) of Payment

  • salary
  • payment to individual
  • travel reimbursement
Length of Time to Process
  • Several weeks to gather documentation; 1-2 months at INS, longer if documentation is deemed insufficient
Length of Stay
  • no set limit, but only for the duration of the specific activity or event
Special Conditions
  • the individual must be truly outstanding and have sustained national or international acclaim
  • requires extensive documentation of the person's outstanding qualifications
  • the hiring department must provide a written advisory opinion from a "peer group" in the field
  • the hiring department must pay the cost of return transportation to the O-1's home country should the person be dismissed for any reason prior to the end date of the O-1
Required Documents Summary
  • evidence of the individual's sustained national or international acclaim and recognition for achievements in the field
  • peer advisory opinion
  • form I-129
Forms Needed for Payment##

Salary

  • Form W-4 Employee's Withholding Allowance Certificate
  • UW Form 1123 Alien Tax Information Request, attach copy of passport and I-94
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. 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).

Payment for Services and Travel Reimbursement

  • PIR#, attach copy of passport and I-94 (for employee travel use Travel Expense Report, no copies of immigration documents needed)
  • 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).
Tax Liability/Withholding
Social Security Tax
FICA withholding required
Federal Tax
Salary:
Taxes are deducted based on "single with one allowance plus $7.60/week, using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. 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).

Travel Reimbursement:
none

Payment for Services:
30% withholding, unless tax treaty exemption applies and Form 8233 is filed. 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).

State Tax
Salary:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. 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).

Travel Reimbursement:
none

Payment for Services:
none

I-9 Verification###
valid I-94 with O-1 notation

Business Services Home | 'How-To' Pages | Acronym Index