O-1 Aliens of Extraordinary Ability Visa Type
Table of Contents
General Information
Type(s) of Payment Allowed
Visa Application Process
Length of Stay Allowed
Special Conditions/Requirements
Required Documents Summary
Forms Required for Payroll Payments (Employees paid through the Human Resource System (HRS)
Salary
Forms Needed for Non-Payroll Payments (Non-employees paid through Accounting Services)
Policy:
Travel Reimbursement
Honorarium
Participant Support
Tax Liability/Withholding:
Social Security
Federal
Salary
State
Salary
Honorarium (Payment for Services)
Travel Reimbursement
General Information
- 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 Allowed
- Salary
- Honorarium (Payment for Services)
- Travel reimbursement
Visa Application Process
- Several weeks to gather documentation; 1-2 months at INS, longer if documentation is deemed insufficient
Length of Stay Allowed
- no set limit, but only for the duration of the specific activity or event
Special Conditions/Requirements
- 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
- IRS Form W-8BEN for tax reportable payments
- Immigration and taxation documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart).
Forms Required for Payroll Payments (Employees paid through the Human Resource System (HRS)
Salary
- Contact you Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
Forms Needed for Non-Payroll Payments (Non-employees paid through Accounting Services)
Policy:
- If payment involves travel related expenses/reimbursements please make read and follow Policy and Procedures: 203 Payment for Services and Travel and Expense Reimbursement for Non-employees.
Travel Reimbursement
- For campuses using E-Reimbursement(UW-Madison):
- Documented travel expenses must be processed through E-reimbursement. See Policy: 203-Payment for Services and Travel and Expense Reimbursement for Non-employees.
- If payment involves travel related expenses/reimbursements please make read and follow Policy and Procedures: 203 Payment for Services and Travel and Expense Reimbursement for Non-employees.
- For campuses not using E-Reimbursement:
- Use a Payment to Individual Report (PIR)
- Immigration documentation required are outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart).
- If payment involves travel related expenses/reimbursements please make read and follow Policy and Procedures: 203 Payment for Services and Travel and Expense Reimbursement for Non-employees. All Policy and Procedure 203 apply except that instead of using E-Reimbursement you use a PIR.
Honorarium
- Use a Payment to Individual Report (PIR)
- IRS Form W-8BEN for tax reportable payments.
- Immigration documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart).
- Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of completed/signed/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 Accounting Services Policy and Procedure: 601-Tax Compliance, Reporting, and Withholding on Non-Salary Payments under Nonresident Aliens (NRA), Visas, Restrictions and Tax Treaties (direct link is Restrictions and Tax Treaties).
Participant Support
- Use a Payment to Individual Report (PIR)
- IRS Form W-8BEN for tax reportable payments.
- Immigration documentation outlined at Required Documents for Payment, including applying for U.S. Individual Taxpayer Identification Number (ITIN) (Flowchart).
- Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of completed/signed/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 Accounting Services Policy and Procedure: 601-Tax Compliance, Reporting, and Withholding on Non-Salary Payments under Nonresident Aliens (NRA), Visas, Restrictions and Tax Treaties (direct link is Restrictions and Tax Treaties).
Tax Liability/Withholding:
Social Security
- FICA withholding required
- Contact you Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
Federal
Salary
- Contact you Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
- Documented travel expenses are considered business expenses of the UW and thus no federal tax is withheld
- Honorariums (Payment for Services) require withholding of 30% federal tax, 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 Accounting Services Policy and Procedure: 601-Tax Compliance, Reporting, and Withholding on Non-Salary Payments under Nonresident Aliens (NRA), Visas, Restrictions and Tax Treaties (direct link is Restrictions and Tax Treaties).
- Participant support, 14% withholding, unless tax treaty exemption applies and Form W-8BEN 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 Accounting Services Policy and Procedure: 601-Tax Compliance, Reporting, and Withholding on Non-Salary Payments under Nonresident Aliens (NRA), Visas, Restrictions and Tax Treaties (direct link is Restrictions and Tax Treaties).
State
Salary
- Contact you Dean’s Office Payroll Representative for additional documentation required for completing the I-9 Verification and other required documents to set up the employee on the Human Resources System (HRS).
Honorarium (Payment for Services)
- None
Travel Reimbursement
- None