Payment of Honoraria to Visiting International Scholars in B-1, B-2, or Visa Waiver Status

Under the American Competitiveness and Workforce Improvement Act of 1998 it is now possible, if certain conditions are met, to pay honoraria (in addition to reimbursing travel expenses) to visiting international scholars in B-1, B-2, or visa waiver (WB or WT) status.

The conditions that must be met in order to provide an honorarium are four:

1. The honorarium must be given for "a usual academic activity or activities"

2. The honorarium must be given for "services conducted for the benefit of that institution"

3. The activity or activities can last "not longer than 9 days at any single institution"

4. The international scholar to whom the honorarium is paid must not have "accepted such payment or expenses from more than 5 insitutions or organizations in the previous 6-month period."

USCIS has not yet issued regulations to implement this law. USCIS has acknowledged in a memorandum to its field staff, however, that the law is in force and has instructed USCIS inspectors to admit visiting international scholars who meet the conditions set out in the law without new restrictions or documentary requirements.

Scholars arriving in the US in B-1, B-2 or visa waiver status should have with them letters from the institutions that will be providing them with honoraria. The letters should note the services to be provided and the honoraria and travel reimbursements offered. International scholars should be informed in advance of the limitations of the B-1/B-2/visa waiver honoraria rule and cautioned to be careful not exceed those limitations.

For more information on Penn's Corporate Tax Office policies regarding payment of honoraria and reimbursements, please visit: http://www.finance.upenn.edu/comptroller/tax/honorarium_matrix1.shtml.