Payments to International Visitors

Prior to making any payment to an individual whether through Accounts Payable, Payroll or Bursar Services (scholarships/fellowships) the department must determine whether the individual is a U.S. citizen, resident alien or nonresident alien. If paying an individual for performing services within the U.S., legality of payment is based on the type of visa by which the individual entered the United States. If bringing someone to campus as a guest lecturer, performer, etc., please refer to the General Counsel’s policies and procedures on contracts for guest lecturers. A completed contract must accompany any request for payment to a guest lecturer or performer paid through the University’s Accounts Payable Office.

If the department is unaware of the citizenship of an individual, have them complete a Form W-9 (Request for Taxpayer Identification Number and Certification). If the individual refuses to complete or is unable to complete the W-9, it is a good indication that the individual is not a U.S. citizen or resident alien. For those individuals that are nonresident aliens, the sponsoring department must verify that the payment to be made to the individual is legal by reviewing the Payment Authorization Matrix. The Matrix has the most common visa types and details as to what payments may be made to the specific visa type. If the applicable visa type or payment type is not on the Payment Authorization Matrix, please contact the General Counsel's Office or the Finance Office for more information.

Once the sponsoring department has determined that the payment may legally be paid to the nonresident alien, a determination must be made as to the taxability of the payment. See Obtaining Necessary Information under the Taxability Section of this policy for more information.

In order for the University to determine whether a non-U.S. citizen is a resident alien or nonresident alien for tax purposes, the individual must complete a Foreign National Tax Information Questionnaire. The information on the questionnaire is specific to the time the individual will be in the United States when receiving their payment. The Questionnaire must be completed in its entirety including the section of previous visits. This section’s information, including date of entry, date of exit, visa type and previous visit, is extremely important when determining the tax status of the individual. See the Instructions for completing the Foreign National Tax Information Questionnaire for more information. If information is incomplete, the form will be returned to the individual and accepted only when complete. Payment will not be made until the Finance Office obtains a fully completed questionnaire.

In addition to completing the questionnaire, the individual must attach the following documents before payment will be made:

• Visa — copy of the individual’s current visa that they entered the United States in which to receive payment.
• I-94 — Arrival/Departure Form - copy of white card inside passport obtained from USCIS when individual most recently entered the United States.
• I-20 — If the individual is currently on an F visa.
• DS-2019 — If the individual is currently on a J visa.

If an individual is a permanent resident alien (green card holder), the individual only needs to complete the Foreign National Tax Information Questionnaire through line 8 and sign or provide a copy of their Permanent Resident Card (green card). Individuals with green cards are classified as resident aliens and are treated the same as a U.S. citizen for tax purposes.

The Internal Revenue Code provides two tests to determine whether a non-U.S. citizen is a resident alien or a nonresident alien for tax purposes. The Foreign National Tax Information Questionnaire (pdf) collects the information and documentation necessary for applying these tests.

The first test is the "green card" test. As noted above, if an individual is a permanent resident alien (green card holder), the individual is classified as a resident alien for tax purposes. Resident aliens for tax purposes are taxed in the same manner as a U.S. citizen.

If an individual does not meet the requirements of the "green card" test, the individual may still be classified as a resident alien for tax purposes based on the Substantial Presence Test (SPT). The SPT is a two-part test.

The individual must be present in the United States for 31 days in the current calendar year.
and
The individual must have been present in the United States for at least 183 days over the current year and the two preceding years. (Using the following formula)

The second part of the test is based on counting certain days during the current and previous two years and placing the number of days in the formula below. The days to be counted can be affected by numerous items and depend on the visa type the individual is on while in the United States. See Internal Revenue Service’s Publication 519 for more information on days that count towards the Substantial Presence Test and those days that are classified as "exempt."

If the total amount is 183 days or greater, the individual will be classified as a resident alien for tax purposes and will be taxed in the same manner as a U.S. citizen.

Once the payee’s residency status is determined, the next important step in establishing the taxability of the payment is determining the type of payment being made. Payments to nonresident aliens may be broken down into three categories: Accounts Payable (includes payments made using any University funds not covered by the other two categories), Payroll (separate sections on student employees and non-student employees) and Scholarships/Fellowships.

Expense reimbursements that fall under the University’s "Accountable Plan" are not taxable or reportable nor do they require a Social Security Number or Individual Taxpayer Identification Number if original receipts support all expenses. Unsupported amounts will be treated as payment for service and will be taxed at the appropriate rate (usually 30%), provided payment for service is legal. If the payment for service is not legal, the unsupported amounts will not be reimbursed to the individual. If expense reimbursement is for a nonresident alien who entered the United States for the sole purpose of interviewing with the University, proof of interview (copy of job posting, letter of invitation, etc.) must be attached to the Supplier Invoice Request form.

If payment is to a foreign individual for services completed outside the U.S., this type of payment is classified as foreign source income. The University is not required to withhold taxes on foreign source income of a nonresident alien (does not apply to U.S. citizens or resident aliens). In these cases, the Payments to Non-U.S. Citizens Policy does not apply. Just indicate on the supplier invoice request that the payment is for a foreign individual for services performed outside the United States. No other documentation for the foreign individual is necessary.

Prior to contracting or promising payment to an individual, the individual departments must verify that payment can be made to the individual. If the individual is not a U.S. citizen and the service will be performed within the United States, the department must verify that the payment can be made using the Payment Authorization Matrix. If the payment cannot be made, the supplier invoice request will not be processed through Accounts Payable or through any other University process. Bucknell University will not reimburse amounts (lodging, meals, travel reimbursement, etc.) paid to or on behalf of foreign individuals via personal funds.

If the payment is allowable, the department must have the individual complete the Foreign National Tax Information Questionnaire and attach the questionnaire and additional documentation to the Supp Form. Check requests that do not contain the appropriate attachments and/or incomplete attachments will not be processed until all required attachments are obtained. (See Request for Check or Cash Reimbursement Instructions.)

All supplier invoice requests (unless full amount is for travel reimbursement and all amounts are supported with original receipts) must include a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN). See the Supplier Invoice Request Instructions for more information on completing a check request.

If an individual is a nonresident alien and they are unable to obtain a Social Security Number using Form SS-5 and they do not have an ITIN, then they must file for an ITIN using Form W-7 prior to any payment being made. Since it takes approximately six weeks to obtain an ITIN, an individual may attach a copy of their application for an IRS ITIN (Form W-7) to the Supplier Invoice Request form.

Without a SSN or an ITIN, the payment will be held until the Accounts Payable Office receives a completed copy of the W-7. The individual should contact the Accounts Payable Office once the ITIN is received. The ITIN is needed for year-end reporting. During the year-end reporting process, the University is required to notify the Internal Revenue Service of all individuals who did not provide an ITIN during the reporting tax year.

Accounts Payable will make no payments if a non-U.S. citizen does not complete the Foreign National Tax Information Questionnaire. Based on the information collected on the Foreign National Tax Information Questionnaire, the individual may be classified as a resident alien if they pass the "green card test" or the substantial presence test. If the individual meets either of these tests, they will be classified as a resident alien for tax purposes and no tax will be withheld. Otherwise, the appropriate tax amount will be withheld from the payment amount prior to check issuance. Withheld taxes on payments through Accounts Payable will be reported to the Internal Revenue Service and the individual on Form 1042-S.

If an individual receiving payment through Accounts Payable requests a tax treaty exemption, refer the individual to the Payroll Department. More policy information may be obtained in the Tax Treaty Section under Payroll.

Payments made with tax treaty exemptions may take up to 20 days for payment due to the five business day review period for the withholding agent and the 10 business day waiting period when filing a form 8233 with the IRS. See Accounts Payable Policy for payment processing detail.

Foreign National Tax Information Questionnaire
All new non-student employees who are not U.S. citizens must complete the Foreign National Tax Information Questionnaire prior to receiving any payments from the University. The Questionnaire will be provided to the new employee during their meeting with Human Resources. If an individual passes the "green card test," they will be classified as a resident alien for tax purposes and will be taxed in the same way a U.S. citizen’s payroll is taxed.

After the initial employment Questionnaire, all nonresident alien non-student employees will be required to complete an updated Questionnaire on an annual basis. The forms will be distributed to employees during November of each year and must be returned to the Payroll Office. Near the beginning of each calendar year, the Payroll Office will perform the Substantial Presence Test (SPT) for all current employees to determine residency status for the upcoming calendar year.

Substantial Presence Test (SPT)
The Office of Human Resources and/or the Finance Office will use the information on the Questionnaire to perform the SPT on all new non-U.S. citizen/resident alien employees.

If the SPT determines that the individual is a resident alien for tax purposes, the individual is treated as a U.S. citizen and is able to complete their W-4 any way a U.S. citizen can. However, if the SPT determines that the individual is a nonresident alien for tax purposes, the individual is limited in how they can complete their W-4. See the W-4 section for requirements for nonresident aliens.

Some nonresident alien non-student employees may be FICA tax exempt for a period of time when first coming to the United States. See the FICA discussion below for further details.

Foreign National Tax Information Questionnaire
All nonresident alien students (employee and non-employee) must complete the Foreign National Tax Information Questionnaire (pdf) prior to receiving any payments from the University including university scholarship. The Questionnaire will be provided to the new student at a meeting held by the International Student Adviser prior to the beginning of the first semester of classes.

After the initial Questionnaire, only nonresident students that have used the five-year limit of "exempt days" for the Substantial Presence Test (SPT) will be required to complete an updated Questionnaire on an annual basis. The forms will be distributed to applicable students during November of each year and must be returned to the Payroll Office. Near the beginning of each calendar year, the Payroll Office will perform the SPT for all applicable students to determine residency status for the upcoming calendar year.

Substantial Presence Test (SPT)
The Finance Office will use the information collected on the Questionnaire to complete the SPT on all new foreign national students. The SPT must be completed before any student can complete employment information or receive scholarship credit to their student account.

If the SPT determines that the individual is a resident alien for tax purposes, the individual is treated as a U.S. citizen and is able to complete their W-4 as a U.S. citizen can. However, if the SPT determines that the individual is a nonresident alien for tax purposes, the individual is limited in how they can complete their W-4. See the W-4 section for requirements for nonresident aliens.

Some nonresident alien student employees may be FICA tax exempt for a period of time when first coming to the United States. See the FICA discussion below for further details.

W-4 Completion
If an employee is a nonresident alien, based on the SPT, the individual is required by Internal Revenue Code to complete their W-4 as follows:

• Regardless of the individual’s marital status, a nonresident alien must indicate "single" on line 3.
• Regardless of the number of actual dependents, a nonresident alien must indicate only "1" personal exemption on line 5.
• A nonresident alien may not claim "Exempt" on Line 7.

Exceptions to the general W-4 completion rule include:

Nonresident aliens from Canada, Mexico, America Samoa and Northern Mariana Islands may:

• File as single.
• Claim a spouse/dependents the same as a U.S. citizen.
• Withhold extra amount per pay as noted in 3.
• Not claim "Exempt" on Line 7.

Nonresident aliens from Japan and Republic of Korea may:

• File as single
• Claim a spouse/Dependents same as a U.S. citizen if they live with the individuals in the U.S.
• Withhold an extra amount per pay as noted in 3.
• Not claim "Exempt" on Line 7.

Nonresident alien students (studying on an F-1, J-1, M-1 or Q-1 visa only) from India may:

• File as single.
• Claim an additional dependent for their spouse and an additional dependent for any child born in the U.S.
• Withhold an additional amount as a sole option of individual, but no extra amount per pay is required.
• Mot claim "Exempt" on Line 7.

If a W-4 is not obtained or is completed other than noted above, the University must withhold at Single, zero exemptions and no extra money taken out until a corrected W-4 is received from the individual.

FICA Exemption
Under Section 3121(B)(19) of the Internal Revenue Code an individual may be exempt from FICA if they meet all three of the following criteria:

• Individual is a nonresident alien based on the Substantial Presence Test (SPT).
• The individual is in the U.S. on a F, J, M or Q visa.
• Individual is performing services within the individual’s primary purpose of their visa (i.e. only F-1, J-1, M-1 and Q-1 visas are eligible).

If an individual meets all three criteria above, they and the University are exempt from paying FICA taxes from the time the individual is in the U.S. until the individual becomes a resident alien via the substantial presence test or via a "green card." Once the individual is a resident alien, FICA tax must be withheld retroactively back to January 1 or the first day present in the U.S. as a resident alien for tax purposes during the year their residency status changed to a resident alien.

It is the University’s policy that based on the individual’s residency change date calculated during the Substantial Presence Test, if the individual will become a resident alien during the current calendar year, the University will begin withholding FICA tax (employee and employer amount) as of January 1 of the current calendar year.

Alternative FICA Exemption
Nonresident and resident alien University student employees that may not be eligible for Section 3121(B)(19) of the Internal Revenue Code may be eligible for FICA exemption under Section 3121(B)(10), the "student FICA exemption." Conditions for Section 3121(B)(10) are the same for nonresident and resident aliens as for U.S. citizens.

If an individual is eligible for both Section 3121(B)(19) and Section 3121(B)(10) exemptions, the University will grant the 3121(B)(19) exemption since this will cover the entire period the individual is a nonresident alien instead of the time the individual is working while a full time student as granted by Section 3121(B)(10).

Tax Rate
With the exception of being limited on what a nonresident alien can claim on their W-4 and the possibility of FICA tax exemption for certain visa types, a nonresident alien payroll compensation is taxed the same way as a U.S. citizen or resident alien. Taxes are withheld at a graduated rate and reportable on the individual’s W-2 at year-end.

Tax Treaty Exemptions
The U.S. government has entered into tax treaty agreements with various countries. Anyone who would like to claim a tax treaty exemption must make an appointment with the Bucknell Payroll Office. Tax treaty eligibility and benefits vary between treaties. See IRS Publication 901 for the list of treaty countries.

The individual must provide a completed IRS Form 8233. Form 8233 is valid for only the current calendar year. A new Form 8233 must be submitted every year. A Form 8233 is also only valid for one type of income. Thus if an individual files a Form 8233 for tax exemption on compensation through Payroll, this form does not cover any other type of payment. The only exception is that if an individual knows at the time of Form 8233 completion that they will be able to claim treaty exemption for compensation through Payroll and will be receiving a scholarship, both types of payment can be claimed on the same Form 8233. If Form 8233 is completed for compensation and the person later determines they are eligible for exemption for a scholarship they must either:

• Complete a new Form 8233 claiming both the compensation and the scholarship.
• Complete a Form W-8BEN to claim a treaty exemption on the scholarship.

See the Scholarships/Fellowships section for Form W-8BEN discussion.

In addition to Form 8233, a nonresident alien student/trainee must also provide additional statements and information set forth in Revenue Procedures 87-8, 93-22 and 93-22A. Nonresident alien teachers and researchers must provide additional statements and information set forth in Revenue Procedures 87-9, 93-22 and 93-22A. Sample statements may be found in IRS Publication 519. Form 8233 will not be accepted from student/trainees or teachers/researchers without the additional statements.

All individuals requesting a tax treaty exemption must also complete a Foreign National Tax Treaty Information Questionnaire along with updating their Foreign National Tax Information Questionnaire currently on file in the Payroll Office. All Form 8233 must contain the individual’s Individual Tax Identification Number (ITIN). An ITIN can be obtained by filing an application Form W-7 with the Internal Revenue Service (IRS).

Acceptance of the Form 8233 by the University does not mean the University will provide the individual with the tax treaty benefit. Once a completed Form 8233 is obtained and reviewed, based on the information given on the forms, the Payroll Office will decide within five days of receiving the completed forms, whether or not to "file" the treaty exemption. If the Payroll Department has knowledge that any of the information received from the individual is incorrect or if based on the information received, they do not believe that the person is eligible for a treaty exemption, Payroll will not "file" the treaty exemption. Payroll will notify the individual of the denial and continue to withhold taxes at the "normal" rate.

A denial to file by the University does not constitute a denial of the treaty benefit to the individual. If the individual feels they are eligible for the tax treaty benefit, they are able to file the tax treaty exemption on their annual tax return.

The tax treaty benefit will not be effective until 10 days after it is faxed/mailed to the IRS. During these 10 days, the Payroll Office will continue to withhold tax at the non-treaty benefit rate. If after ten days, the IRS does not notify the Payroll Office that the tax treaty benefit has been denied, the Payroll Office will adjust the individual’s records to take the new tax treaty exemption into effect when calculating taxes. The Payroll Office will send a copy of the Form 8233 to the individual. Only a copy of the Form 8233 signed by an authorized University agent will be evidence that the University has granted and the IRS has not denied the tax treaty benefit. If the IRS notifies the Payroll Office of a denial, the Payroll Office will notify the individual of the denial and continue to withhold taxes at the normal rate. Income exempted by a tax treaty is reportable to the IRS and the individual on a Form 1042-S at year-end.

Foreign National Tax Information Questionnaire
All nonresident alien students must complete the Foreign National Tax Information Questionnaire prior to receiving any payments from the University including University scholarship. The Questionnaire will be provided to the new student at a meeting held by the International Student Advisor prior to the beginning of the first semester of classes.

After the initial questionnaire, only nonresident students that have used the five-year limit of "exempt days" for the Substantial Presence Test (SPT) will be required to complete an updated Questionnaire on an annual basis. The forms will be distributed to applicable students during November of each year and must be returned to the Payroll Office. Near the beginning of each calendar year, the Payroll Office will perform the SPT for all applicable students to determine residency status for the upcoming calendar year.

Substantial Presence Test (SPT)
The Finance Office will use the information from the Questionnaire to perform the SPT to determine whether the individual is a resident alien or a nonresident alien for tax purposes. If the individual is determined to be a resident alien for tax purposes based on the SPT, any scholarship/fellowship is treated the same as a U.S. citizen. Although the amount may be taxable to the individual, the University as the withholding agent does not have any responsibility to withhold or report the tax amount. If the individual is determined to be a nonresident alien for tax purposes based on the SPT, the scholarship/fellowship may be taxable at a rate of 14% or 30%.

Under Internal Revenue Code scholarships must be classified into three categories for tax purposes. Scholarships must be broken into "qualified" scholarship, "non-qualified" scholarship and "compensation for services" scholarship. "Qualified" and "non-qualified" scholarships are discussed below. "Compensation for services" scholarship is any amount of scholarship in which the recipient has provided or will provide a service in return for the scholarship. All "compensation for services" scholarships must be paid through Payroll and will be taxed under the Payroll policy.

According to Internal Revenue Code scholarships that do not qualify for tax exemption as a "qualified" scholarship under Section 117 are taxable to U.S. citizens, resident aliens and nonresident aliens. If an individual receiving Bucknell University scholarship is a nonresident alien for tax purposes based on the SPT, any Bucknell scholarship over the "qualified" amount (tuition, required fees and health insurance) is taxable and the Internal Revenue Code requires the University to withhold, remit and report this tax. Items that do not fall under a "qualified" scholarship include but is not limited to room, board and any travel assistance given to the student. See IRS Publication 520 for more information on the taxability of scholarships/fellowships.

Tax Rate
Uncollected tax on a nonresident alien’s "unqualified" scholarship is the liability of the University. If the individual is on an F, J, M, or Q visa the amount is taxable at 14%; if on any other visa, the amount is taxable at 30%. If the individual is a U.S. citizen or a resident alien for tax purposes the scholarship is still taxable, but the University has no responsibility/liability to withhold, remit or report the tax. The individual is responsible to claim the tax on their tax return. The tax withholding associated with non-compensation scholarships will be added to the students billing account after the scholarship is applied.

Taxable scholarship/fellowship information is reportable to the IRS and the individual on a Form 1042-S at year-end.

Tax Treaty Exemption
The U.S. government has entered into tax treaty agreements with various countries. Anyone who would like to claim a tax treaty on a non-service scholarship/fellowship must complete a Form W-8BEN and bring the form to the Payroll Office. Individuals filing a W-8BEN must have a Social Security Number (SSN) or, for individuals who are not eligible for a SSN, an Individual Taxpayer Identification Number (ITIN). SSNs and ITINs maybe be applied for using Form SS-5 and Form W-7 respectfully. Income exempted by a tax treaty is reportable to the IRS and the individual on a Form 1042-S at year-end.

For "compensation for services" scholarships/fellowships, see the Tax Treaty Exemption section under Payroll.

Foreign Individual: An individual that is not a U.S. citizen. May be referred to as a foreign national, resident alien, nonresident alien or non-U.S. citizen depending on the situation or government agency's definition.

Green Card Test: One of two tests used to indicate whether a non-U.S. citizen should be classified as a resident alien for tax purposes. The individual is classified as a resident alien for tax purposes if they is a lawful permanent resident (has a green card).

Individual Taxpayer Identification Number: A number issued by the Internal Revenue Service (IRS) to individuals that are not eligible for a Social Security Number (SSN). All individuals receiving payments from the University (unless payment is for travel reimbursement only) must have either a SSN or an ITIN. ITIN may be applied for using Form W-7.

IRS: Internal Revenue Service

DS 2019: Additional form required for entry into the U.S. by an individual on a J visa. The sponsoring organization of the individual coming to the U.S. must file the DS-2019.

I 94 Arrival/ Departure Record: Small white INS card in an individual's passport. Received when entering the U.S. Once in the U.S. this document determines an individual's "status," not their visa.

Non-resident Alien for Tax Purposes: Any non-U.S. citizen who does not meet either the green card test or the substantial presence test. Different tax rules apply to nonresident aliens than apply to U.S. citizens and resident aliens. (IRS term)

Resident Alien: Individual who has legal privilege to live and work in the U.S. permanently. (A permanent resident alien or green card holder.) (INS term)

Resident Alien for Tax Purposes: Individual who has passed either the green card test or the substantial presence test. Individual is treated as a resident alien for tax purposes (the individual pays taxes the same way as a U.S. citizen.)

Substantial Presence Test (SPT): One of two tests used to indicate whether a non-U.S. citizen should be classified as a resident alien for tax purposes. This is a two-part test:

• 31 day test: A non-U.S. citizen must be in the U.S. for 31 days during the current year, and
• 183 day test: A non-U.S. citizen must be in the U.S. for 183 days during the current plus the previous two calendar years.

Human Resources and/or the Finance Office will complete these tests based on information obtained on the Foreign National Tax Information Questionnaire. If an individual meets both parts, they will be considered a resident alien for tax purposes. This does not affect the individual's immigration status. This is for tax purposes only. For more information on the SPT, see U.S. Tax Publication 515 or 519 (links are provided under the Publication Section.)

U.S. Citizen: Usually used to describe someone born in the U.S. or to U.S. citizen parents. Also refers to an individual that has gone through the naturalization process. (both an INS and IRS term)

USCIS: U.S. Citizenship and Immigration Services.

Visa: Document obtained by a non-U.S. citizen to enter the U.S. The visa is used to enter the U.S. Once here, the individual will receive an I-94 which will become the individual's "status" document.

Foreign National Tax Information Questionnaire (pdf) Internal form used by Bucknell University to obtain the necessary information from non-U.S. citizens to determine their residency for tax purposes.

Foreign National Tax Treaty Information Questionnaire (pdf) Internal form used by Bucknell University to obtain information of previous tax treaty exemptions. This form must accompany Form 8233 or W-8BEN.

SS-5 (pdf) Application for Social Security Number

W-4 (pdf) Employee’s Withholding Allowance Certificate

W-7 (pdf) Application for IRS Individual Taxpayer Identification Number

Form 8233 (form) (pdf) and Form 8233 (instructions) (pdf) Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

W-8BEN (form) (pdf) and W-8BEN (instructions) (pdf) Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

W-8ECI (form) (pdf) and W-8ECI (instructions) (pdf) Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States

W-8EXP (form) (pdf) and W-8EXP (instructions) (pdf)
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

W-8IMY (form) (pdf) and W-8IMY (instructions) (pdf) Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding.

W-9 (pdf) Request for Taxpayer Identification Number and Certification

Payment Type - Employment

Payment Allowed - No

Payment Taxability - Payment not allowed

Payment Type - Honorarium

Payment Allowed - Yes, if the individual will be at the University for less than nine days. The individual may not accept payment from more than 5 institutions in 6 months.

Payment Taxability - 30% of payment is made through Accounts Payable

Payment Type - Travel Reimbursement

Payment Allowed - Yes, if payment would be reimbursable under "accountable plan." Receipts required.

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement classified as an Honorarium and allowable only if meet criteria noted under Honorarium. Amount taxed at 30% through Accounts Payable. Reimbursement reduced by tax amount

Payment Type - Employment

Payment Allowed - No

Payment Taxability - Payment Not allowed

Payment Type - Honorarium

Payment Allowed - Yes- if individual will be at the University for less than 9 days and individual may not accept payments from more than 5 institutions in last 6 months.

Payment Taxability - 30% of payment made through Accounts Payable

Payment Type - Travel Reimbursement

Payment Allowed - Yes, if individual will be at the University for less than 9 days and individual may not accept payments from more than 5 institutions in last 6 months, and if payment would be reimbursable under "accountable plan." Receipts required.

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement classified as an Honorarium and allowable only if meet criteria noted under Honorarium. Amount taxed at 30% through Accounts Payable. Reimbursement reduced by tax amount

Payment Type - Employment

Payment Allowed - Yes, on campus employment allowed if student is attending the University-limit 20 hours per week while classes are in session.

Payment Taxability - Graduated rates, W-4 restrictions

Payment Type - Scholarships

Payment Allowed - Yes

Payment Taxability - 14%

Payment Type - Travel Reimbursement

Payment Allowed - Yes

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement taxed at 14% through Accounts Payable. Reimbursement reduced by tax amount.

Payment Type - Employment

Payment Allowed - Yes, if sponsored by Bucknell

Payment Taxability - Graduated rates, W-4 restrictions

Payment Type - Honorarium

Payment Allowed - Yes, if sponsored by Bucknell

Payment Taxability - Payment must be made through Payroll. Taxed at graduated rates and W-4 restrictions.

Payment Type - Travel Reimbursement

Payment Allowed - Yes

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement made to an H1-B sponsored by Bucknell, the amount will be paid through Payroll as additional compensation and taxed at graduated rates and W-4 restrictions. Any non-business or unsupported reimbursement for an H1-B not sponsored by Bucknell - Payment not allowed.

Payment Type - Employment

Payment Allowed - Yes, on campus employment allowed if student is attending the University-limit 20 hours per week if classes are in session.

Payment Taxability - Graduated Rates, W-4 restriction

Payment Type - Honorarium

Payment Allowed - Yes, if not sponsored by Bucknell, must have additional approvals.

Payment Taxability - 30%

Payment Type - Travel Reimbursement

Payment Allowed - Yes

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement taxed at 30% through Accounts Payable. Reimbursement reduced by tax amount.

Payment Type - Employment

Payment Allowed - Yes, on campus employment allowed if student is attending the University-limit 20 hours per week if classes are in session.

Payment Taxability - Graduated Rates, W-4 restriction

Payment Type - Honorarium

Payment Allowed - Yes, if not sponsored by Bucknell, must have additional approvals.

Payment Taxability - 30%

Payment Type - Travel Reimbursement

Payment Allowed - Yes

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement taxed at 14% through Accounts Payable. Reimbursement reduced by tax amount.

Payment Type - Employment

Payment Allowed - Yes, Bucknell must be the listed petitioner

Payment Taxability - Graduated Rates, W-4 restrictions

Payment Type - Independent Contractor

Payment Allowed - Bucknell must be the listed petitioner

Payment Taxability- 30% of payment made through Accounts Payable

Payment Type- Honorarium

Payment Allowed - Yes, Bucknell must be listed as the petitioner

Payment Taxability - Payment must be made through Payroll. Taxed at graduated rates and W-4 restrictions.

Payment Type - Travel Reimbursement

Payment Allowed - Yes

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement made to a TN petitioned by Bucknell, the amount will be paid through Payroll as additional compensation and taxed at graduated rates and W-4 restrictions. Any non-business or unsupported reimbursement for a TN not petitioned by Bucknell - Payment not allowed.

Payment Type - Employment

Payment Allowed - No

Payment Taxability - Payment not allowed

Payment Type - Honorarium

Payment Allowed - Yes, if the individual will be at the University for less than 9 days and individual may not accept payments from more than 5 institutions in last 6 months.

Payment Taxability - 30% of payment made through Accounts Payable.

Payment Type - Travel Reimbursement

Payment Allowed - Yes, if the individual will be at the University for less than 9 days and individual may not accept payments from more than 5 institutions in last 6 months.

Payment Taxability - If University business related and receipts included- Not Taxable. Any non-business or unsupported reimbursement classified as an Honorarium and allowable only if meet criteria noted under Honorarium. Amount taxed at 30% through Accounts Payable. Reimbursement reduced by tax amount.