Division of Financial Services
Tax
The matrix below provides guidance on whether Cornell can make a payment to a foreign visitor. Immigration law restricts these types of payments.
Note: If a payment is allowed under the conditions listed below, please see Forms Required for Payments for further instructions.
| VISA STATUS | Sponsoring Institution | Honoraria | Fee for Services | Living Allowances, Stipends | Wages |
|---|---|---|---|---|---|
| Alien Registration ("green card") | N/A, sponsor not required | Yes | Yes | Yes | Yes |
| B-1 / B-2 | N/A, sponsor not required | Yes, with a signed statement from the visitor attesting to the following: the visit to Cornell will not exceed nine days; visitor has not received more than five honoraria in the last six months. | No | No | No |
| F-1 | Sponsor, NOT Cornell | No | No | No | No |
| Sponsor, Cornell | Yes | Yes | Yes | Yes | |
| F-1: curricular/ practical training (See note 2) | Sponsor, NOT Cornell | Yes | Yes | Yes | Yes |
| Sponsor, Cornell | Yes | Yes | Yes | Yes | |
| H-1 | Sponsor, NOT Cornell | No | No | No | No |
| Sponsor, Cornell | Yes | Yes | Yes | Yes | |
| J-1 | Sponsor, NOT Cornell | Yes, with a letter of authorization from the sponsoring institution | Yes, with a letter of authorization from the sponsoring institution | Yes, with a letter of authorization from the sponsoring institution | Yes, with a letter of authorization from the sponsoring institution |
| Sponsor, Cornell | Yes | Yes | Yes | Yes | |
| TN (Canada, Mexico) | Sponsor, NOT Cornell | No | No | No | No |
| Sponsor, Cornell | Yes | Yes | Yes | Yes | |
| WT / WB | N/A, sponsor not required | Yes. See requirements under B-1 / B-2 | No | No | No |
| Other Visas | Sponsor, NOT Cornell | Contact us BEFORE making any payment agreements. | |||
