HBP Part 12.5.1. Authorization for B Visitors

Date published: December 2, 2010
Last revised: September 15, 2021
Issued by: Tax Services


Short-term business visitors may enter the United States on a B-1 business visa or a WB visa waiver. If the visitor will receive any payment for services, including an honorarium, the Internal Revenue Service (IRS) restricts the length of the stay at the university to a maximum of nine days. If the visitor must be at the university more than nine days, contact the International Office for assistance with a J-1 exchange visitor visa application.

The following two items are unique to the B visa:

A. Qualification Statement

In order to pay a B visitor for services, the IRS requires the university to obtain a statement in which the visitor confirms that certain restrictions have been met. The restriction, known as the 9/5/6 rule, is that the visit must be nine days or less, and the visitor cannot have received more than five other honorarium/service payments within the past six months. The qualifications should be confirmed with the visitor via a signed B1/B2 - WB/WT Qualification Statement before an offer for an honorarium/service payment is extended.

B. Invitation Letter for People Living Abroad

Generally, the IRS requires a visitor to be in a business status (B1 or WB) as part of the qualification of inviting a person to come to the U.S. to visit The University of Texas at Austin.

It is recommended that the department provide the visitor with an invitation letter that confirms the dates and business purpose of the visit to the university. The letter must be presented to the U.S. Customs and Border Protection authorities to ensure that the business status stamp B-1 or WB is placed on a page in the passport booklet for this visit to the U.S.

In rare circumstances, a visitor who is not in business status and is already in the United States for tourist purposes (tourist status of B2 or WT) may be invited for an incidental visit to the university and be compensated for services.

The department must obtain all of the items listed on the B Visitor Checklist from the visitor while the person is at the university. The I-94 electronic authorization will not be available on the U.S. Customs and Border Protection (CBP) website once the individual has returned to his or her home country, so it is critical to collect these items while the visitor is still physically present at the university.



Part 12. Independent Contractors - Table of Contents