Stanford University Visitor Reimbursement and Payment Guidelines
Every year, SGS welcomes many scholars, lecturers, and experts who present, exhibit, or participate in workshops and conferences. Their presence greatly benefits our students, faculty, and members of the Stanford and nearby communities. We are very grateful for their time and valuable contributions.
Stanford University policies require that all applicable forms are completed and documentation provided prior to the processing of any reimbursement of expenses or payments. These requirements can be complex and we ask for your cooperation as we comply with University and governmental rules. The following briefly outlines these rquirements.
Reimbursements and payments are determined by the visitor’s status, i.e. US Citizen; Non-US Citizen-US Resident; or Non-US Citizen-Foreign Resident.
1. US CITIZEN - The following forms need to be completed:
2. NON-US CITIZEN
a. US RESIDENT - The following forms and paperwork are required:
- LA6 form (PDF)
- W-9 form (PDF) if receiving an honorarium
- Clear photocopy or scanned image of green card (alien registration card)
b. FOREIGN RESIDENT (e.g. J-1, B-1 or WB visa holders) Click here for more information on visas.
In most cases, Stanford is only able to make payment to short-term visitors entering the US on a J-1, B-1, or WB (waived business) visa. The following forms and paperwork are required:
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) if available
- LA6 form (PDF)
- Clear photocopy or scanned image of passport visa page [Note: visitors who participate in the visa waiver program should provide a copy of the ESTA travel authorization.]
- Clear photocopy or scanned image of passport biographical information page
- Photocopy or scanned image of the electronic I-94. Visitors will need to log into the U.S. Customs and Border Protection website (https://i94.cbp.dhs.gov/I94/request.html) to access and print a copy of the I-94 PRIOR TO DEPARTURE FROM THE UNITED STATES.
- IRS Form 8233 (for citizens of tax treaty countries if receiving an honorarium) (PDF)
Click here for a list of treaty countries and information on how to complete the form
- For J-1 (scholar) visa holders, a letter from your sponsor is required allowing you to visit Stanford University
TAX WITHHOLDING and REPORTING
- Travel Reimbursement
Travel reimbursement payments to visitors, where Stanford has a business purpose such as inviting an expert speaker to a conference, are not tax reportable. VIsitors must submit documentation showing proof of payment for all reimbursement requests.
Honorarium payments are subject to tax withholding and are reported to the federal and state agencies. 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 after the calendar year end 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 completing and filing form 8233.
Applying for an ITIN is the responsibility of the visitor. Please note that it can take up to 4-6 weeks to receive an ITIN.
If there are further questions, please contact the administrator of the program sponsoring your visit.