Statement for Honoraria Recipients

Statement for Honoraria Recipients

February 26, 2014

Purpose

The Statement for Honoraria Recipients is a form generated by GLACIER (UCLA’s online nonresident alien tax compliance system) when:

  • A foreign national receives an honorarium or a payment for independent personal services from UCLA, UCOP or UC Merced; and
  • The foreign national is traveling under an immigration status that is subject to the regulations of Section 431 of the American Competitiveness and Workforce Improvement Act (ACWIA) of 1998. The Statement for Honoraria Recipients substantiates that the requirements under these regulations have been met.

Immigration Status Subject to ACWIA

  • Visitors traveling on a B1 visa, B2 visa, WB status (Waiver-Business) or WT status (Waiver-Tourist).
  • Canadian nationals who have entered the United States without a formal visa and are travelling on an implied B1 status.

ACWIA Regulation Requirements

The ACWIA regulations allow payments to visitors on B visas (B1 or B2), or visa waivers (WB or WT), if all of the following requirements are met:

  • Service is limited to regular academic activity — This is most often a lecture/speaking/presentation fee (consulting or professional services are not considered to be an academic activity by the U.S. Citizenship and Immigration Services);
  • Service period does not exceed nine days; and
  • The individual does not receive payments or reimbursements from more than five U.S. institutions in a six-month period.

Submitting the Statement for Honoraria Recipients

The Statement for Honoraria Recipients is part of an individual’s GLACIER record and should be submitted by the foreign national to Payroll Services along with all other GLACIER forms and documents.

Questions?

Contact Payroll Services at (310) 267-5774 for more information on the Statement for Honoraria Recipients.