来美国进行临时业务(如商务会议)的外国旅客, consultations, conventions and conferences, 需要访问签证，除非他们符合免签证计划的入境资格. You can learn more about business travel to the US on a B-1 visa. For instructions on how to apply, visit the Department of State.
Employment, whether it’s full-time or part-time, is not permitted in B-1 status, and individuals may not collect a salary. 允许学习，但必须是短期的，并且只能用于娱乐目的.
国际客人的酬金支付或旅费报销
如果学者的日常学术活动符合以下标准，则可以获得酬金:
- 活动持续时间不超过9天，包括周末和节假日
- 这笔酬金是为十大博彩推荐排名州立大学提供的服务
- 申请人在过去六个月内未接受超过五个机构的上述付款或费用.
十大博彩推荐排名州立大学被允许报销访问期间的旅行费用. Reimbursement may be per diem or for individual expenses.
请注意，所有关于支付给来访的外国公民的决定都是根据具体情况而定的. 即使个人情况的微小差异也会极大地改变税收和/或移民法的情况.
Taxes
持B-1旅游或VWP(免签证计划)身份的外国人在法律上被允许接受酬金和/或费用报销，而不违反美国法律.S. Immigration law. 然而，这与外国人是否必须就付款纳税是不同的问题. In the eyes of the IRS, 收入就是收入，不管它是否以酬金的形式存在, or payment for services, or a reimbursement of expenses, such as travel. 大学为演讲者支付旅费(飞机票)是很常见的, hotel, etc), but not compensate the speaker for his or her services. There is no law to prevent a university from doing this, but the payment is not considered a tax-free gift to the speaker; it is income.
Tourist, 获得酬金和/或费用报销的B-1或VWP学者被视为从事自雇活动.S. income tax purposes. 根据适用的所得税协定的自营职业收入条款，自营职业游客可以免税. Most treaties have these provisions. This assumes that the visitor is a nonresident alien. The only 准确判断一个人是否是非居民外国人的方法是让这个人核对他们的信息 Sprintax tax software. 使用Sprintax是至关重要的，因为Sprintax会告诉十大博彩推荐排名州立大学，当一个人来自某个特定国家时，需要填写的具体税务表格. For example, Sprintax通常会创建一份酬金声明，外籍人士需要申请论文豁免. It also creates a record based on the data that is entered; if an individual returns to Montclair State University in the future, there will be an accurate record that can be built upon in Sprintax.
U.S. 税法包括必须满足的程序要求，以便从条约豁免预扣税中受益. 申请豁免入息税(受雇或自雇), 收件人必须提交一份填妥并签署的表格8233. To be valid, the form must include a U.S. taxpayer identification number- SSN or ITIN. 付款人(十大博彩推荐排名州立大学)必须审查并签署表格8233，并按照表格说明中提供的地址将其提交给国税局. B-1和VWP的酬金或报销接受者以及其他自雇人士必须通过每个付款人提交表格8233.
在访客向美国国税局提交纳税申报表之前，个人纳税识别号码是不可能得到的. While, in theory, there is a procedure for requesting an ITIN pre- tax return, the truth is that ITINs are never granted pre-tax return. Additionally, 社会保障局不为个人纳税识别号码申请提供收据(不像社会安全号码申请那样)。. The only way to obtain an ITIN is to file a tax return. Accordingly, 外国人在提交至少一份纳税申报表并实际获得个人纳税识别号之前，不能享受税收优惠.
在3月15日之前，所有的奖学金获得者都会收到十大博彩推荐排名州立大学的1042S表格. 他们必须在1042S表上申报30%的预扣税(除非他们提交了8233表和ITIN)。. 如果不这样做，在审计的情况下，可能会导致大学承担重大责任, and audits are not infrequent. Montclair State University is bound by these regulations.
In sum, 在没有纳税申报单的情况下，可以向外国公民支付酬金或费用报销. But it that case, taxes (30%) must be withheld. 如果收件人想援引他/她根据论文获得免税付款的权利, he/she must obtain an ITIN. 他们将无法获得个人纳税识别号，直到他们提交了他们的第一个美国纳税申报单.S. tax return (Montclair State will provide Form 1042Ss by March 15, enabling a visitor to file a tax return).
Procedure for International Scholars without SS#
- Contact travel@0933282516.com to request an invitation to the Sprintax system. Provide name and email address.
- Sprintax将邀请个人创建一个帐户，并在Sprintax系统中输入筛选信息，以确定他们的纳税义务.
- Prepare a new Supplier Create form for the scholar. A W8-Ben will be required.
- 工作日准备供应商酬金发票(附活动宣传单及邀请函复印件),. 因为既没有社会安全号码也没有个人纳税识别号码，所以很可能会被扣缴税款.
- 在工作日准备差旅报销费用报告，并附上收据和邀请函复印件. In order to prepare the Expense report, the visitor must first be created as an External committee Member. 在“工作日资源”的“应付账款”选项卡下可以找到一个表单. Forward the completed form to travel@0933282516.com.