Limited Services Performed by International Visitors
The University of Cincinnati brings many international visitors to campus each year to engage in a host of important activities including teaching, conducting research, giving lectures or performances, and other activities of an educational nature. It is important to understand that the type of payments that can be made depends upon the immigration status of the international visitor. The following are the most common statuses used by international visitors performing limited services and the types of payments they can receive.
B-1, B-2, W-B, and W-T Visa Statuses
International visitors coming to perform limited services on B status ill need an invitation letter detailing the dates and purpose of the visit. View the sample letters below for more information.
- B-2 & W-T: Honoraria / expenses for stays of 9 days or less.
- B-1 & W-B: Honoraria / expenses for stays of 9 days or less, or expenses for stays in excess of 9 days.
Other Visa Statuses
- F-1: Reimbursement of expenses only unless in possession of an Employment Authorization Document from the Immigration and Naturalization Service or written authorization from the foreign student advisor of the current school.
- H-1B: Reimbursement of expenses only unless authorized by DHS to work at UC (I-797 or I-94 card indicating UC as the employer).
- J-1: Reimbursement of expenses only unless authorized in writing by the sponsoring school (school issuing DS-2019). In case UC is the sponsoring school, a DS-2019 issued by UC indicating services to be performed.
- J-2: Reimbursement of expenses only unless in possession of an Employment Authorization Document.
- L-1: Reimbursement of expenses only.
- O-1: Reimbursement of expenses only unless authorized by DHS to work at UC (I-797 or I-94 card indicating UC as the employer).
- TN: Reimbursement of expenses only unless authorized to work at UC (I-797 or I-94 card indicating UC as the employer).
Visa Waiver Program (W-T, W-B)
International visitors who qualify for B status may enter the U.S. without first obtaining a visa if they are from one of the following countries: Andorra, Australia, Austria, Belgium, Brunei, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Monaco, Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Taiwan, and United Kingdom. Individuals will be issued an I-94 card indicating visa waiver for business (W-B) or visa waiver for tourism (W-T) upon arrival in the U.S.
Limited Services Engagement Form and Foreign Visitor Supplement
The Limited Services Engagement Form and Foreign Visitor Supplement are the required forms for requesting payment for services rendered by an international visitor at the University of Cincinnati performing services for 9 days or less. Services that require more than 9 days of services should be processed using a Personal Services Contract. This form is not to be used in cases where the international visitor will be classified as a UC employee or when the international visitor is receiving reimbursement of expenses only.
Organizational units should complete this form and submit it with or attach it to any Personal Services Contract, Limited Services Engagement Form, Non-UC-Student Scholarship/Fellowship form or Royalty Payment form for which the payee is neither a US citizen nor a Lawful Permanent Resident (green-card holder).
UC International Certification
The Limited Services Engagement Form and Foreign Visitor Supplement are to be completed by the international visitor prior to coming to campus to engage in services. This will help ensure that the visitor is eligible to receive the payment in question. While the forms are to be completed prior to coming to campus, in most cases, the supporting documents will not be able to be collected until the visitor enters the U.S. and arrives on campus. It is the responsibility of the sponsoring department to:
- Have the international visitor complete the Limited Services Engagement Form and the Foreign Visitor Supplement.
- Verify that the visitor holds an immigration status that allows for honoraria payments prior to providing services.
- Send the forms to UC International Services (mail location #0640) with all appropriate supporting documentation. Supporting documentation will include:
- A completed A-114
- Copy of passport identification page (if applicable)
- Copy of I-94 card (front and back)
- Original documentation for reimbursement (if applicable)
- Form 8233 (for tax treaty benefits, if applicable)
- A completed A-114
Upon receipt of the above documents, UC International Services will certify what payments can be made and send all materials to Accounts Payable. Notification will be sent to the sponsoring departments by UC International Services when the request for payment is sent to Accounts Payable.
Requests for payments typically take 3-4 days to process and may not be submitted to Accounts Payable until:
- The international visitor physically enters the U.S.
- The appropriate documentation is collected and sent to UC International with the above Limited Services Engagement Form and Foreign Visitor Supplement.
- UC International Services signs and sends the documents to Accounts Payable for payment.
Tax Treaty Benefits
Any international visitor receiving payment who is from a country that has a reciprocal tax treaty with the US may claim exemption from federal taxes being withheld on their payments. This is done by completing the form 8233. Failure to complete the form will result in withholding on payments. A list of countries that have a reciprocal tax treaty with the U.S. for individuals performing limited services can be downloaded here.
Download IRS Form 8233 Instructions
Read these instructions carefully to properly complete IRS Form 8233.
Download IRS Form 8233
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of
a Nonresident Alien Individual.
Social Security/Individual Taxpayer Identification Numbers
International visitors eligible to receive tax treaty benefits must have either a social security number (SSN) or an Individual Taxpayer Identification Number (ITIN) to claim the treaty benefit. Individuals without an SSN or ITIN will have 30% of the payment withheld and need not complete the 8233. International visitors wanting to apply for an ITIN to claim a tax treaty benefit should call UC International Services at 556-4278 to schedule an appointment for processing. UC International Services is an acceptance agent for the University and can apply for an ITIN on the visitors’ behalf. Instructions for obtaining either number are available from UC International Services.
Documentation of Expenses
Ordinary documentation of expenses includes such things as hotel/airline receipts, mileage figures, meal receipts, etc. Documentation of expenses should be submitted when there is an additional payment (honoraria, etc.) being requested. If reimbursements of expenses are the only payments being made to an international visitor, the request should be sent directly to Accounts Payable by the sponsoring department. The Limited Services Engagement Form and Foreign Visitor Supplement are not needed in such cases.