J-1 Research Scholar or Professor
Available to short-term visitors at Tulane for short periods of time of 3 weeks to 5 years for the purpose of teaching, conducting research, lecturing, observing, etc, but cannot be used for a tenure-track faculty position.
Duration of Visit
More than 3 days and less than 5 years.
Type of Visa
J-1 Research Scholar/ Professor
Documentation Required to Enter the U.S.
Must be issued a DS-2019 form (Certificate of Eligibility) by Tulane’s Office of International Students and Scholars (OISS) or outside sponsoring organization, e.g. Council for the International Exchange of Scholars (CIES).
- With the DS-2019, the visitor must obtain a J-1 visa stamp at a U.S. consulate overseas or have a Department of Homeland Security approved change of status to J-1.
- To request a DS-2019, complete the OISS J-1 Request for DS-2019 Form and submit the required supporting documents and OISS will prepare and send the form to the Exchange Visitor.
Type of Payment
Reimbursement, honorarium and/or payment for services.
Reimbursement for Expenses
- Expenses that are allowed for reimbursement must be reasonable and substantiated. A good guide for reasonable expenses is the domestic per diem rate.
- A social security number or ITIN is not required if an individual is only being reimbursed for expenses.
An honorarium is a one-time payment made to an individual, who is not an employee of the university, for a special and non-recurring activity or event for which a fee is not legally or traditionally required. An honorarium may be paid to a Nonresident Alien for "usual academic activity or activities." These activities include lecturing, teaching and sharing of knowledge or performance.
Tax Issues for Honorarium
As a general rule, the Internal Revenue Service (IRS) requires the university to withhold at a 30% rate for all honorarium payments made to Nonresident Alien Individuals.
Tax treaty exemptions may apply if:
- There is a tax treaty between the U.S. and the individual’s country (contingent upon relevant category of personal services) and
- The individual qualifies for exemption. A tax treaty exemption has to be applied for and approved by the IRS. This process takes 10 days from the time the form is submitted to the IRS. For more information about the U.S. tax treaties, view IRS publication 901: www.irs.gov/pub/irs-pdf/p901.pdf. To apply for a tax treaty exemption:
- Form 8233 (Request for Tax Treaty Withholding Exemption) is required to be completed and signed by the individual (Original Signatures are Required) and
- A Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) must be submitted on Form 8233 or the IRS will not approve the exemption. If the visitor does not have a SSN, he or she will need to apply for an ITIN using Form W-7 (this process can take up to 5 months and should be started well in advance of the visitor's arrival in the U.S. Salary payments must be processed through Tulane University Workforce Management Organization