Payments to Non-Resident Aliens
Things to Consider Before Inviting a Visitor
- Type of Visa - only B1/B2, WB/WT, J1 visa holders are permitted to receive an honoraria payment.
- 9-5-6 rule - Business visa holders are only allowed to receive honoraria payments for services performed in 9 days or less at UGA, and the individual must have not received more than 5 payments in the prior 6 months.
- If the services are to exceed the 9-5-6 rule, the University will need to sponsor the visitor as a J1.
- UGA must have written permission from a J1’s sponsoring university’s Responsible Officer for a J1 visa holder sponsored by an institution other than UGA.
- If the visitor’s tax residency is with a country that has a tax treaty AND the visitor has a SS# or ITIN, the visitor must submit the UGA Tax Information Form for Internationals to the Tax Coordinator for a tax analysis. This form must be submitted prior to visitor’s departure.