Basics to Inviting Guest Speakers
Guest speakers are invited short-term (nine days or less) international visitors who engage in symposia, workshops, classes, demonstrations, and special lectures for honoraria, per diem or reimbursement. Examples include a commencement speaker from Germany; a European speaker for the Throckmorton lecture series; a Japanese artist giving a demonstration class for art students.
An international visitor in the US on “a tourist visa” (B-1—Temporary Visitor for Business, B-2—Temporary Visitor for Pleasure, WB—Waiver for Business, or WT—Waiver for Tourist ) may be paid an honorarium by Lewis & Clark College if (a) the scholar is engaged in the activity for nine days or less, and (b) the scholar has not been paid or reimbursed by more than five other US institutions or organizations in the past six months.
US Department of Homeland Security, Department of Labor, and Internal Revenue Service regulations govern the entry, visa status, payment and taxation of these individuals. Lewis & Clark College abides by these regulations in all cases.
First Step - Sponsor’s Statement
The chair of the department sponsoring the invited speaker must complete and sign the Department Attestation Form. Fax the completed form to International Students and Scholars at 503-768-7301.
Second Step - Required Information from the Guest Speaker
Assuming the speaker meets the eligibility requirements stated above, the College requires certain biographical information in order to legally pay the scholar. Several offices share this information, including the Business Office, Payroll, Accounts Payable, International Students and Scholars, Human Resources, and the sponsoring department.
The speaker must complete the Information Form and Attestation Statement and fax it to ISS at 503-768-7301. (A backup fax is available at 503-768-7320).
Third Step - Form 8233
A international visitor is subject to tax on all income earned in the U.S. The Business Office is required to withhold 30% from the payment to the scholar unless the scholar is exempted from withholding under an income tax treaty. If there is a tax treaty in effect with the scholar’s country, and if the scholar has a U.S. taxpayer identification or a Social Security number, an exemption can be applied for by competing IRS Form 8233.The US Internal Revenue Service requires that the guest speaker complete IRS Form 8233—Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
Form IRS 8233 may be downloaded from the web at: IRS Forms. Please scroll down the list to find Form 8233. Instructions are also available at the same website. When completed, fax the form to International Student Services at 503-768-7301. (Back up fax is 503-768-7320).
General instructions for Completing Form 8233.
Complete Part 1 only.
In the top right under “Taxpayer identification number,” you are to enter either your US Social Security number or and ITIN (Individual Taxpayer Identification Number). For a description of the ITIN number and how to obtain one, please consult the following link: ITIN Information
Under #3, you will generally check “Self-employed person.”
Under #5a and 5b, please leave this blank. The Payroll Office at the College will complete it for you.
Under #7, you will generally write “1.”
Note: If you prefer, International Student Services can fax form 8233 to you.
Fourth Step - Submit I-94 Copy
In April 2013, the Dept. of Homeland Security stopped issuing I-94 cards to international travelers entering the US. However, it is possible to obtain an I-94 record here.
Once the guest speaker arrives at Lewis & Clark, please print out the I-94 form and submit it to International Student Services before the visitor departs. (It is a good idea for the visitor to keep a second copy of the I-94 form for her/his records).