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Question # 1

Question # 1.

sonya-stephenson
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Question # 1

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  1. Question # 1 • Dr. X from China is here on a WB visa. He will be speaking at your colloquium for 2 days and then visiting your research labs for 2 days to provide input to your various professors on Dr. X’s research techniques. You will be reimbursing all travel costs as well as paying a $1,000.00 honorarium. Dr. X is entitled to a Treaty Exemption from Taxes.

  2. Answer to Question #1 • You can pay Dr. X for travel as well as honorarium • Required Documents • Form 21 • Glacier Tax Summary • Form 8233 (printed from Glacier) • Form W-7 if needed (printed from Glacier) • Copy of I-94 card, and Passport • Reimburse expenses following Travel Department guidelines

  3. Question # 2 • Dr. M from Russia has been working for our department for 10 days and you have just been made aware he is working on research. The professor responsible for inviting Dr. M wants to pay for his expenses only so far, as well as continue to reimburse all expenses for an additional 10 days. Dr. M is on a B2 visa. Treaty does not apply to this situation (expenses only).

  4. Answer to Question 2 • You can only pay Dr. M for 9 days of expenses • Required Documents • Form 21 • Glacier Tax Summary • 9-5-6 Statement from Glacier • Copy of I-94 card, Visa, and Passport • Reimburse expenses following Travel Department guidelines

  5. Question # 3 • Dr. Q from Brazil has been invited to come to your department and provide lectures and collaboration on research for 1 month. She has passed the independent contractor test. She will be entering the US on a J-1 visa that UCLA is sponsoring. You will be paying a living allowance of $1,500.00 as well as an honorarium of $5,000.00. Dr. Q is not entitled to a Treaty Exemption from taxes.

  6. Answer to Question 3 • You can pay Dr. Q for living allowance as well as honorarium for services provided • Required Documents • Form 21 (sec A) & Form 22 to create LT Agreement • Complete Form 21 for payment • Glacier Tax Summary • Form W-7 if needed (printed from Glacier) • Authorization letter from sponsor • Copy of I-94 card, Visa, Passport, and DS2019 • Reimburse expenses following Travel Department guidelines • Taxes will be withheld at 30% on the honorarium and any amount above allowable expenses is included in income

  7. Question # 4 • Dr. B from Australia is here to participate in a lecture series for your department that will be held for 5 days. He is on an H1-B visa sponsored by Indiana University. Your department wants to pay an honorarium of $200.00 as well as reimburse all travel expenses to this individual. Dr. B is not entitled to a Treaty Exemption from taxes.

  8. Answer to Question 4 • You can reimburse Dr. B for travel expenses only • Required Documents • Form 21 • Copy of I-94 card • Reimburse expenses following Travel Department guidelines **Honorarium must be paid directly to institution on separate voucher

  9. Contact Information • If you have any questions or comments on these questions/answers please contact Cheryl Byers at the Tax Department. • These are intended as a reference tool only, if you have a question about a payment and are not sure how to process it, please contact Cheryl for advice. Phone 4-1165 Email cmbyers@purdue.edu

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