1. Question # 1 Dr. X from China is here on a WB visa. He will be speaking at your colloquium for 2 days and then visiting your research labs for 2 days to provide input to your various professors on Dr. X’s research techniques. You will be reimbursing all travel costs as well as paying a $1,000.00 honorarium. Dr. X is entitled to a Treaty Exemption from Taxes.

2. Answer to Question #1 You can pay Dr. X for travel as well as honorarium Required Documents Form 21 Glacier Tax Summary Form 8233 (printed from Glacier) Form W-7 if needed (printed from Glacier) Copy of I-94 card, and Passport Reimburse expenses following Travel Department guidelines

3. Question # 2 Dr. M from Russia has been working for our department for 10 days and you have just been made aware he is working on research. The professor responsible for inviting Dr. M wants to pay for his expenses only so far, as well as continue to reimburse all expenses for an additional 10 days. Dr. M is on a B2 visa. Treaty does not apply to this situation (expenses only).

4. Answer to Question 2 You can only pay Dr. M for 9 days of expenses Required Documents Form 21 Glacier Tax Summary 9-5-6 Statement from Glacier Copy of I-94 card, Visa, and Passport Reimburse expenses following Travel Department guidelines

5. Question # 3 Dr. Q from Brazil has been invited to come to your department and provide lectures and collaboration on research for 1 month. She has passed the independent contractor test. She will be entering the US on a J-1 visa that UCLA is sponsoring. You will be paying a living allowance of $1,500.00 as well as an honorarium of $5,000.00. Dr. Q is not entitled to a Treaty Exemption from taxes.

6. Answer to Question 3 You can pay Dr. Q for living allowance as well as honorarium for services provided Required Documents Form 21 (sec A) & Form 22 to create LT Agreement Complete Form 21 for payment Glacier Tax Summary Form W-7 if needed (printed from Glacier) Authorization letter from sponsor Copy of I-94 card, Visa, Passport, and DS2019 Reimburse expenses following Travel Department guidelines Taxes will be withheld at 30% on the honorarium and any amount above allowable expenses is included in income

7. Question # 4 Dr. B from Australia is here to participate in a lecture series for your department that will be held for 5 days. He is on an H1-B visa sponsored by Indiana University. Your department wants to pay an honorarium of $200.00 as well as reimburse all travel expenses to this individual. Dr. B is not entitled to a Treaty Exemption from taxes.

8. Answer to Question 4 You can reimburse Dr. B for travel expenses only Required Documents Form 21 Copy of I-94 card Reimburse expenses following Travel Department guidelines **Honorarium must be paid directly to institution on separate voucher

9. Contact Information If you have any questions or comments on these questions/answers please contact Cheryl Byers at the Tax Department. These are intended as a reference tool only, if you have a question about a payment and are not sure how to process it, please contact Cheryl for advice. Phone 4-1165 Email cmbyers@purdue.educmbyers@purdue.edu