9/5/6 Rule
Nonresident Alien (NRA) is a specific term used to identify non-U.S. citizens who are not residents of the U.S. for tax purposes. On this page, the term NRA is used synonymously with any international visitor in a qualifying non-immigrant visitor status (B-1/B-2/WB/WT). Section 431 of the American Competitiveness and Workforce Improvement Act – ACWIA states, "(q) Any alien admitted under section 101(a)(15)(B) may accept an honorarium payment and associated incidental expenses for a usual academic activity or activities (lasting not longer than 9 days at any single institution), if such payment is offered by an institution or organization described in subsection (p)(1) and is made for services conducted for the benefit of that institution or entity, and if the alien has not accepted such payment or expenses from more than 5 institutions or organizations in the previous 6-month period."
Qualifying NRAs under Section 101(a)(15)(B) are visitors for business or tourism admitted into the U.S. under the following statuses: B-1, B-2, WB, WT. An NRA admitted under these statuses may be paid honoraria or travel expense reimbursement if:
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the NRA is engaged in usual academic activity or activities being compensated for nine days or less, and
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the NRA has not been paid or reimbursed by more than five other U.S. institutions or organizations during the past six months.
NRAs entering under B-1 or B-2 status will have a valid visa stamp in their passport AND a white I-94 Departure Record Card evidencing their status. NRAs entering under WB or WT status will not have a visa stamp in their passport, but they will have a green I-94 Departure Record Card. Canadians entering the U.S. as visitors are not required to have a visa stamp in their passport AND in most cases will not have an I-94 Departure Record Card to evidence their admission into the U.S., but they will have a valid passport.
Prior to the enactment of ACWIA, B-1s and WTs were eligible to receive travel reimbursements. This provision in the law has not changed with the enactment of ACWIA. Therefore, travel reimbursements may be made to any B-1 or WB for a reasonable period of time beyond 9 days. Honoraria however, may be paid to visitors in B-1 and WB status only under the 9-5-6 rule stated above. All B-2s and WTs may receive travel reimbursement and honorarium only under the 9-5-6 rule provisions listed above. For more information contact Mary Chenault at 727-7889 (mchenau@emory.edu) or Stephen Frangis at 727-7290 (stephen.frangis@emory.edu).