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B-Status Frequently Asked Questions

OISS is privileged to assist UI departments invite international scholars from all over the world to the University of Iowa. Below are answers to some frequently asked questions about international scholars.

What is B status?

B visas and B status are for aliens entering the United States temporarily for business or for pleasure.

  • B-1 status is for “visitors for business.”
  • B-2 status is for “visitors for pleasure.”

WB status is for visitors for business who are entering the United States under the terms of the visa-waiver program, meaning that they do not have a visa stamped in their passport but are in most ways comparable to people with B-1 visas.

Similarly, WT status is for visitors for pleasure who are entering the United States under the terms of the visa-waiver program, meaning that they do not have a visa stamped in their passport but are in most ways comparable to people with B-2 visas

When is B status appropriate for a visiting foreign scholar?

A person whose primary reason for visiting the United States is a scholarly one should not enter in B-2 or WT status.

B-1 status is rarely the best status for visiting scholars because of the many limitations it places on them:

  • They cannot receive a wage or salary.
  • They cannot be issued a social security number (SSN).  So, if they are to receive honoraria, they must go through the inconvenient and time-consuming procedure of applying to the IRS for an Individual Taxpayer Identification Number (ITIN).
  • If they are to receive honoraria, certain conditions must be met, as explained below.

WB status has all the limitations of B-1 status listed above.  In addition, people in WB status cannot extend their period of stay beyond 90 days and cannot change to another status.

For these reasons, J-1 status is often preferable to B-1 or WB status for visiting scholars, unless the two-year, home-country physical-presence requirement is an issue.

B-1 and WB status are least inconvenient for scholars who are to receive only a reimbursement for expenses, and no honorarium. For reimbursement, no SSN or ITIN is required.

Can a person in B status be paid?

Yes, but not a wage or salary.

A B visitor can be paid an honorarium as long as the academic activity at the UI lasts no longer than nine days and the visitor has not accepted payment or expense reimbursements from more than five other institutions or organizations in the last six months. (This is often referred to as the “9-5-6” rule.)

A B visitor’s travel and living expenses can be reimbursed, no matter how long the visitor remains.

How does one obtain a B visa?

Obtaining a B visa (or entering the United States in WB status) to undertake scholarly activity at the UI does not require any particular form from the UI. The visitor will want a letter on the inviting department’s letterhead giving the details of the proposed visit and activity: the dates, the activity (e.g., “give three lectures,” “perform in a recital”), and the financial terms (such as the amount of the honorarium, a statement that expenses will be reimbursed, etc.).

Of course, the scholar will have to complete the Department of State visa application form or forms, provide photographs, and pay the visa-application fee.

How long can a person in B status remain in the United States?

At the visitor’s port of entry to the United States, the Immigration Service officer will ask about the visitor’s intentions—where she is going, what she plans to do, how long she intends to remain.  The officer then authorizes a period of stay no longer than six months.  People in B-1 and B-2 status can apply to the INS for extensions of the period of stay they were originally granted.  People in WB status are not eligible for extensions of stay.

Does a person in B status need an ITIN?

To receive an honorarium, yes, unless the visitor already has an SSN from an earlier time in the United States.  (Many visitors have studied or worked at a U.S. university in the past, and have an SSN.)

No SSN or ITIN is required for expense reimbursements.

What are the UI procedures for paying an honorarium for a visitor in B status?

The following forms, available from the Payroll Office, should be processed within the paying department and forwarded to Payroll:

  • UI payroll voucher (HR eform)
  • A Compliance Statement for Visitors in Business or Tourist Status, completed by the visitor
  • If there is a tax treaty covering the visitor, IRS form 8233 for withholding exemption and “Appendix E, Tax Treaty Exemption Affidavit,” must be completed by the visitor.  To determine treaty eligibility, e-mail or telephone Pat Meskimen in Payroll at 335-2383.
  • A letter from the paying department stating the department will be liable for the required 30 per cent tax withholding if the tax treaty benefit is denied by the IRS (a very rare event).

Are honorarium and “award” payments to B visitors taxed?

Travel reimbursements and per diems are not taxed.

Except in the case of scholars who come from countries covered by an income tax treaty, honoraria and awards are taxed at the rate of 30 per cent.

If an honorarium recipient has no SSN and is eligible for an ITIN but does not obtain one, federal law requires that

  • 30.5% (2002) nonrefundable tax is withheld at the time the honorarium is paid.  Without an SSN or ITIN, the recipient cannot claim a refund.
  • the visitor is not eligible for any tax treaty benefit. This means the recipient would pay 30.5% of the honorarium in taxes instead of being exempt from U.S. taxation.  (Treaty coverage means that U.S. taxes are not assessed.  The honorarium or award paid is reported to and taxable in the recipient’s home country.)
  • the paying department is assessed a $50 reporting penalty, paid to the IRS.