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. |