Restrictions on Payments to Short-term International Visitors

Honoraria

An international scholar who enters the United States in tourist or visitor status may receive an honorarium payment (and associated expense reimbursements) for usual academic activities, but only so long as the following criteria are satisfied:

  • Scholar is present in the United States in visitor status on a B-1, WB, B-2 or WT visa as noted on form I-94 (exception: Canadian visitors in visa status requirements for short-term foreign visitors).
  • The academic activities for which the scholar is to receive an honorarium or expense reimbursement last no longer than nine days.
  • During the six-month period immediately prior to the scholar's visit to the University of Minnesota, the scholar accepted honoraria from no more than five other institutions in the U.S. while in visitor status.
  • Completes the B/WB Honoraria and Expense form and forwards it to Payroll Services.

Note: An honorarium is considered a payment in recognition for services provided to the University in connection with the international visitor's short-term stay. For tax purposes, the international visitor will be treated as an independent contractor to the University.

Expense Reimbursements Unrelated to Honorarium-generating Activity

An international scholar who enters the United States in tourist or visitor status may receive expense reimbursements for the period of stay (without any nine-day restriction) so long as the following criteria are satisfied:

  • Scholar is present in the United States in visitor status on a B-1, WB, B-2 or WT visa as noted on Form I-94 (exception: Canadian visitors in visa status requirements for short-term foreign visitors); and
  • Expense reimbursement for any period in excess of nine days is unrelated to any honorarium-generation activity.