Guest Speakers, Consultants, and Independent Contractors

The Nevada System of Higher Education (NSHE) has designated a nonresident alien tax specialist for each institution. The nonresident alien tax specialist determines federal tax residency status under the IRS Substantial Presence Test (SPT) for an individual who is not a U.S. citizen or legal permanent resident. Once the residency status determination is made, UNLV can process payments to guest speakers, consultants, independent contractors, performers, award recipients, and contributors who receive compensation for services performed, travel reimbursement, or other payments.

Information for Individuals

Alien Information Collection Form

Guest speakers, consultants, and independent contractors who are not U.S. citizens or permanent resident aliens must complete an Alien Information Collection Form.

How to Complete the Alien Information Collection Form

You will need the following information to complete page one of the form:

Name, home address, and cell phone number
Country of citizenship
U.S. social security number (SSN) or individual taxpayer identification number (ITIN).
- If you are from Canada, do not enter a social security number issued by the Canadian government. If you do not have a SSN, you must apply for one if you have received a job offer or are working. To apply for a SSN, contact International Student and Scholar Services (ISSS) for instructions.
Permanent foreign mailing address and your current email address
Institution department
- The name of the NSHE department you are working for.
Country of tax residency
- This may not be the same as your country of citizenship. Country of tax residence will be where you are taxed on your global income and may be your location of permanent establishment (home, etc).
Relationship with NSHE (e.g., full-time student, etc.). Check all boxes that apply.
Passport and visa number (right bottom red number on your visa)
Current visa status
Sponsoring institution
- The name of the institution that sponsored the issuance of your I-20, DS-2019 or I-797 (UNLV, CSN, NSU, etc).
Original date of entry to the U.S.
- The first date on which you entered the U.S. for the purpose of this visit.
Date your permission to stay in the U.S. expires
- Use the end date found on your Form I-20, DS-2019, I-797.
Prior visit(s) to the U.S.
- Enter the date(s) on which you were present in the U.S. and the type of visa held during the visit(s). For tourist (VWT or B-2) or business visits (VWB or B-1) to the U.S., only enter the current calendar year visits and previous two calendar year visits on the form. Any other status, record your entry/exit date to the U.S. and visa type(s) going back to Year 1985.
- You can use the I-94 Official Website to assist you
Estimated date of departure from the U.S.
Other education institutions
- If you have attended, are currently attending, and/or are affiliated with other educational institutions in the U.S., indicate the institution(s) and period of attendance.

Once you have all the required information needed to complete the form, complete the following steps:

Provide copies of passport, all visa(s) including DHS arrival stamps in passport, signed I-20/DS-2019/I-797 forms, and social security card or IRS ITIN letter. If you are undocumented, DACA, TPS, or Pending Permanent Residency status, email the documents you have and we can assist you if we need other information or documents.
Sign page two of the Alien Information Collection Form. Do not fill out any other details on this page.
- The second page of the form requires completion of the IRS Substantial Presence Test (SPT) by the nonresident alien tax specialist. It is the method used by the IRS to determine whether the individual is a nonresident or resident alien for federal tax purposes. It involves a calculation of the number of days that an individual has been present in the U.S. over a period of three (3) calendar years. The SPT will look back as far as the year 1985 for certain visa categories to determine possible exempt years used.
- Generally, an F-1 or J-1 student is exempt from counting days towards the SPT for five (5) years. They will become a resident alien in their sixth year after they have been in the U.S. for 183 days. A J-1 teacher/researcher is exempt from counting days in the U.S. for two out of the past six years. They will become a resident alien after they have reached 183 days in their third year. The test can be complicated depending on the situation. If you have a change of status (COS), your residency status will be affected. The results of the test determine an individual’s residency status. Visit the IRS Tax Residency Status Examples page for more information.
- The form is used to determine your U.S. residency status for tax purposes and is not associated with immigration or visa classification. All questions regarding IRS reporting and withholding rules and completion of this form should be directed to the nonresident alien tax specialist.
Email your completed Alien Information Collection Form and documents. You can also email UNLV Secure File Transfer.

Our office will enter your information in our tax/immigration software and it will generate the appropriate IRS tax forms for your situation. Our office will email you the necessary forms to sign. The signed forms may be emailed to our office or we may request that you come to our office to sign them in person if original signatures are necessary.

Vendor/Payment Registration

Guest speakers, consultants, and independent contractors receiving payments or reimbursements from NSHE must register in the Supplier Registration System. Contact the Supplier Registration Team if having difficulty registering.

Tax Withholding and Reporting Information

Withholding Rates

Generally, for nonresident aliens (not a U.S. citizen or permanent resident), 30% tax must be withheld unless an IRS income treaty benefit is available. If the individual does not have a U.S. social security number (SSN) or individual taxpayer identification number (ITIN), they cannot take advantage of a treaty benefit through the withholding agent (UNLV). They may be able to take a treaty benefit later if they apply for an ITIN when they file their U.S. tax return the following year.

Tax Reporting

If you are a nonresident alien, you will receive a 1042-S in mid-February. Your 1042-S forms will be mailed to you.

Information for Departments

Independent Contractor Services Agreement (ICSA)

All departments that hire independent contractors must complete an Independent Contractor Services Agreement (ICSA). An ICSA is used for contracts with individuals engaged in technical, professional, or specialized services such as guest speakers, performers, and honorarium payments to individuals.

Departments must answer all questions regarding U.S. citizenship. If the questions are not answered, the payment will not be processed and will be returned to the requesting department for completion. For more information, visit the ICSA webpage.

If an individual is a foreign national, the supplier invoice and ICSA will be routed automatically in Workday to the nonresident alien tax specialist for review and approval.

Note that departments can request a manual version of the ISCA by emailing ic.contract@unlv.edu.

Honorarium Payments

An honorarium may be paid to a foreign national for "usual academic activities." These activities include lecturing, teaching, and sharing of knowledge or performance (when the audience is composed of non-paying students and/or is open to the general public free of charge).

Honorarium Rule ("9/5/6" Rule)

Foreign nationals in B-1, B-2, VWB, and VWT status may accept an honorarium and/or reimbursement of travel expenses under the following conditions:

For "usual academic activities"
Nine (9) days or less for services performed
The individual has accepted such payment from no more than five (5) educational or research institutions in n the previous six (6)-month period

Letter of Invitation

A letter of invitation must be sent to every foreign national who will receive payment for services or travel expenses. The letter should come from the department that is sponsoring the activity and contain the following information:

Detailed description of the event or activity
Date of the event
The amount of any payment that will be made
Whether travel and/or incidental expenses will be reimbursed
Contact information for the sponsoring department

Activities Longer Than Nine (9) Days

If the foreign national will be providing services for more than nine (9) days, contact the International Student and Scholar Services. You will need to bring them to the U.S. on a J-1 short-term scholar status or another status other than B-1/B-2/VWB/VWT.

J-1 Scholars-Sponsored by Another University

A J-1 scholar at another university may be invited to UNLV/CSN/NSC to give a lecture or participate in a sanctioned academic activity on an occasional basis. The scholar must obtain written authorization for the activity from their sponsoring university's International Student and Scholar Services in advance of the activity.

Other Visas

An honorarium cannot be paid to foreign nationals on a F-1, H-1B, TN and O visa.

If an international visitor receives an honorarium payment from UNLV, the recipient must hold a visa that permits them to receive an honorarium. If any international visitor cannot legally receive an honorarium payment based on visa restrictions, payment cannot be made.

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