ence Session date: Monday, November 12, 2007 Location: Kansas City, Missouri
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1 Navigating the Financial Logistics of Hosting International Speakers A Team Approach NAFSA: Association of International Educators Region IV Conference ence Session date: Monday, November 12, 2007 Location: Kansas City, Missouri
2 Session Description The financial logistics of hosting international speakers are daunting. We will offer suggestions on how to coordinate with other campus offices to successfully bring and compensate the international visitor/speaker. The basics of following both tax and immigration regulations for these visitors to your campus will be addressed including a comparison of the B, WB, and J-1 J 1 visa options.
3 Presenters: Julie Rabaey, ISSS Assistant Director, International Center, Minnesota State University, Mankato, Phone: , e julie.rabaey@mnsu.edu Unable to be at Regional session: Judy L. Todd, Nonresident Alien Taxation Specialist; Cashiers / Payroll / Student Loan Collections, University of Missouri-Columbia, Phone: , ToddJ@missouri.edu
4 University of Missouri-Columbia Introduction/Background Judy Todd Former International Student Adviser, now Non-resident taxation specialist. NAFSA resource on tax issues Website resources: residents.htm
5 MSU Introduction/Background Minnesota State Mankato is working to increase international activities International Programs Office (IPO) Director - former U.S. State Department official Connected International Student Office (ISO), Business Services, Office of the Chancellor on requests for reimbursement/honorariums. Implemented procedures with international visitor. IPO/ISO to become International Center seek to serve university community by providing expertise and lifting burden from academic departments
6 Involvement with International Speakers/Guests Challenges with Visa considerations/challenges Changes in Social Security/IRS Increasing international networks/connections Visibility of International Center as a resource
7 Brief Visa Background - B visa 8 CFR Sec (b) Visitors -- definition (1) General. Any B-1 B 1 visitor for business or B-2 B 2 visitor for pleasure may be admitted for not more than one year and may be granted extensions of temporary stay in increments of not more than six months each... may be granted extensions of not more than one year each, provided that such work does not involve e the selling of articles or the solicitation or acceptance of do nations... Omnibus Appropriations Bill (H.R. 4328) signed by the President on October 21, SEC. 431 ACADEMIC HONORARIA In General.-- Section 212 (8 U.S.C. 1182), as amended by section 415, is further amended by adding at the end the following: (q) Any alien admitted under section 101(a)(15)(B) may accept an honorarium payment and associated incidental expenses for a usual academic activity or activities (lasting not t longer than 9 days at any single institution), as defined by the Attorney General in consultation c with the Secretary of Education, if such payment is offered by an institution tion or organization described in subsection (p)(1) and is made for services conducted d for the benefit of that institution or entity and if the alien has not accepted such h payment or expenses from more than 5 institutions or organizations in the previous 6-month 6 period.
8 Common Visa Choices Differentiating between B & J B-1 1 is not an employee, obtains visa based upon letter of invitation J-1 1 requires sponsor and issuance of an immigration document (DS-2019) by the institution. INA: ACT DEFINITIONS (J) J) an alien having a residence in a foreign country which he has no intention of abandoning who is a bona fide student, scholar, trainee, teacher, professor, research assistant, specialist, or leader in a field of specialized knowledge or skill, or other person of similar description, who is coming temporarily to the United States as a participant in a program designated by the Director of the United States Information Agency, for the purpose of teaching, instructing or lecturing, studying, observing, conducting research, consulting, demonstrating special skills, or receiving training
9 Team Players The International Speaker Iaman Expert The Academic Campus Colleague Aha Wegottahaveumhere International Center Iamseenas Everthinginternational Campus Business Services Iam Moneyholder Office of the Chancellor/IRS Better Bedoingitright
10 The International Speaker Iaman Expert Role Guest of the university (e.g., speaker, activist, exchange partner, scientific colleague) Responsibilities Send all requested personal and travel information prior to visit including ITIN or Social Security Number, if available Take letter of invitation to U.S. consulate or Embassy to request a visa Upon arrival, apply for ITIN if needed and present the documents requested Upon completion of visit, complete honorarium and/or expense reports and receipts
11 The Academic Campus Colleague Aha Wegottahaveumhere Role Invite and host the international visitor on campus Logistics of speaking engagement (publicity) Ensure forms are processed for payment/reimbursement
12 International Center Iamseenas Everthinginternational Role Advise hosting department about visa issues Responsibilities Determine type of visa to request (B1/B2, WB, WT or J-1) and issue appropriate document or provide template letter language Can connect visitor with students/faculty from home country, help organize volunteers/welcome
13 Campus Business Services Iam Moneyholder Role Ensure departments do not make contractual arrangements with international visitors that could violate the visitor s s immigration status and be considered illegal payments for the campus Ensure compliance with tax regulations Responsibilities Collect information and documentation from individual and departments Advise department of approval to begin purchase order & contract Process payment to visitor Forward tax withholding to appropriate entities, if applicable
14 Office of the Chancellor/IRS Better Bedoingitright Role Oversight/Compliance with Federal, State regulations Responsibilities Review/Audit procedures/processes Announce changes, require modification to procedures/processes
15 Team Success Strategies Communication among players Seeing the common goal to make it happen (moving away from own jargon/requirements to lay terms) Being a resource in the process
16 Minnesota State University, Mankato Flowchart
17 MSU Procedures
18 MSU sample B letter of invitation
19 MSU Sponsoring Department Proposal of Estimated Cost (Internal Use)
20 MSU VENDOR TAX RESIDENCY INFORMATION FORM To be filled in by all nonresident alien vendors, including speakers and entertainers to document individual s resident or nonresident status for tax purposes, tax withholdings, and any tax treaty benefits
21 MSU Tax Residency Official Form
22 To Certify Foreign Status
23 Form 8233 for Individuals Claiming Treaty
24 W-7 7 ITIN Application
25 Resources Other useful forms and publications on this topic: IRS website: IRS Publication 515, Withholding of Tax on Nonresident Aliens: Ihttp:// IRS Publication 519, US Tax Guide for Aliens: pdf/p519.pdf Form SS-5, Social Security Number application Form W-7, W Individual Taxpayer Identification Number application: pdf/fw7.pdf Form W-8BEN, W Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding pdf/fw8ben.pdf Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding pdf/f1042s.pdf This year end tax form will be used to report employee compensation for which a tax treaty was claimed or compensation that was paid to a nonresident alien for independent personal services, regardless of whether tax treaty benefits are claimed. Form 8233, Exemption from Withholding on Compensation for Independent ndent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Form 8233 is used to request tax treaty benefits on independent personal service compensation. Nonresident alien students, teachers and researchers performing dependent personal services also use Form 8233 to request tax treaty benefits.
26 Other university models Institutional websites relating to this topic: University of Missouri-Columbia residents.htm Minnesota State University, Mankato Office of the Chancellor, Tax Services ice/nonresident_a lien/nonresidentalien_index.htm Arizona State University Indiana University
27 Applications for other campuses What can you do? If you wish, adapt Minnesota State University, Mankato model (work in progress) recommend team approach on own campus. Questions?
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