The following rules apply for any payment while in the U.S. on a business visa:
- Even if you are traveling to the U.S. for one of the permitted activities, you can not get any remuneration from a U.S. source, such as a U.S. business, institution, or hospital.
- You can get an allowance or other reimbursement for expenses incidental to your stay in the U.S., such as travel, accommodations, and meals.
You will not have to pay any income taxes in the U.S. on such allowances or reimbursements. - You may get paid a salary from your home country company while you stay in the U.S. on a business visa.
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Honorarium:
In addition to the incidental expenses, you, as a speaker/lecturer or conference delegate, may receive an honorarium if you satisfy all of the conditions listed below:- The activities will not last longer than nine days at a single institution.
- The institution is a nonprofit research organization or a government research organization; an institution of higher education; or a related or affiliated nonprofit entity.
- Such activities are conducted for the benefit of the institution or entity.
- You have not accepted payment or expenses from five such institutions during the previous six-month period.
- The activities will not last longer than nine days at a single institution.
If you are going to receive the honorarium, you may need to get a tax ID number, called ITIN.
