Please refer to the following information regarding reimbursement and payment pertinent to your visit.
You should first determine your visitor’s status:
US CITIZEN
Provide the following information:
NON-US CITIZEN/US RESIDENT
Provide the following information:
NON-US CITIZEN/FOREIGN RESIDENT
In most cases, Stanford is only able to make payment to short-term visitors entering on a J-1, B-1, or WB (waived business) visa.
Provide the following information:
TAX INFORMATION
Most payments to foreign visitors are subject to tax withholding and reporting. Withholding and reporting requirements are described below:
Travel Reimbursement (Stanford Business Purpose)
Travel reimbursement payments to visitors, where Stanford has a business purpose such as inviting an expert speaker to a conference, are not tax reportable.
Honorarium
Honorarium payments are tax reportable. Payments are subject to 30% federal withholding and 7% state withholding (if payment exceeds $1,500). The recipient receives a 1042-S (federal) and/or a 592-B (state) form at yearend and must have or apply for a Social Security Number or ITIN. Foreign visitors from a country with a tax treaty can claim exemption from withholding by filing form 8233.