Quick formula, Payments, and Reimbursements
| Visa | Expenses |
Declaration form |
SSN and ITIN |
|---|---|---|---|
| B-2/WT 9-day Rule must apply |
Reimbursed expenses ONLY |
required |
NO SSN or ITIN |
| B-1/B-2/WB/WT 9-day Rule must apply |
Payments/Honoraria |
required |
Must have SSN or ITIN |
Important Note: Even though the declaration form or the SSN or ITIN may not be required for reimbursement only, be sure your department has made its final decision on payment before the guest leaves the United States. Imagine that your department changes its mind later and decides to pay the guest in addition to reimbursing. If you have not collected the declaration and filed for SSN/ITIN application, then the payment can be delayed for months while you get all of that done and collect the documentation.
Accounts Payable Information
If you have a Social Security Number (SSN) from previous employment in the U.S., the number is still valid and can be provided to process a Payment or Reimbursement. If you have lost the number and/or are not currently employed in the U.S., you do not qualify for a SSN.
If you must request an Individual Taxpayer Identification Number (ITIN) to receive a payment, contact Jackie Pollmiller in Corporate Tax for assistance.