Reimbursement for Non-Resident Alien

Payment of Honoraria pay for service performed in the U.S.

Information Needed

Visitor's Data Sheet - All visitors to Georgia Institute of Technology, School of Mathematics expecting payment of any type.

Foreign National Information Request Form to determine if vendor is a resident based on prior US visits. Download excel form from Procurement Office

Certification of Academic Activity Form - All visitors with a B-1, B-2, W-B and W-T visa classification – MUST complete. Download excel form from Procurement Office

Copy of I-94 (OR I-94W) and passport that includes visa classification.

Visitor must have a visa classification that will permit honorarium payment

J-1 - Honoraria payments - Submit copy of IAP-66
Canadians must submit the I-94 as work authorization.

Include a completed W-8BEN http://www.irs.gov/pub/irs-pdf/fw8ben.pdf .

IRS form 8233 - Social Security# or Individual Tax Identification Number (ITIN) is required and payments will be reported annually on the IRS form 1042s.

If neither number is available at time of payment, 30% tax will automatically be withheld unless the visitor claims a valid tax treaty from their country of residence via the IRS form 8233 http://www.irs.gov/pub/irs-pdf/f8233.pdf. This form must be sent to the IRS (by AP) for review and approval prior to payment. Allow at least 15 business days for IRS approval process.

NOTE: The above information is required by Georgia Tech, IRS and INS before any payments can be made to visitors.

Original receipts may also be mailed to:

Financial Manager
Georgia Institute of Technology
School of Mathematics
Atlanta, GA 30332-0160

Thank you for your cooperation.

Please sign all forms.