Business Office | Columbia Law School

Paying Foreign Nationals

The types of payments the University can make to foreign nationals depends on their visa status.

Columbia University's Finance Division provides detailed information about the engagement and reimbursement restrictions for foreign nationals.

Before extending invitations and offering payment and/or reimbursement of any kind, please verify eligibility for reimbursement by visa type as stated in this chart. 

In order to process any payment for Foreign Nationals, all of the following documents must be submitted to the Business Office:

Work done in the U.S.

• For reimbursements, submit a check request with original receipts and the Non-employee Expense Worksheet.
• For Honorariums, submit a letter of award detailing the reason for the award and its dollar amount. A template is available at the Business Office.
• Submit a copy of the event flyer, invitation, or email announcement.
• Before the visitor departs the U.S., a completed W-8BEN, the I-94, and copies of the passport and visa must be obtained.
• Visitors from countries that have tax treaties with the United States should also complete Form 8233 to request withholding exemption. It must be the original signed document. No photocopies, faxes, or PDF can be accepted.
• For visitors entering the country on a visa waiver, submit a copy of the visitor's unexpired passport and a copy of the electronic submission through ESTA. (As of October 2012, the Form 1-94W Arrival/Departure Record has become automated. If this form was issued by Customs and Border Protection, submit a copy as well.) See below for eligible Visa Waiver Program countries.

Work done outside the U.S.

• For reimbursements, submit a check request with original receipts and the Non-employee Expense Worksheet.
• For Honorariums, submit a letter of award detailing the reason for the award and its dollar amount. A template is available at the Business Office.
• Submit a copy of the event flyer, invitation, or email announcement.
• A completed W-8BEN is required for all.

Visa Waiver Program

Submit the following documents:

• Copy of unexpired passport
• Copy of electronic submission from Electronic Submission for Travel Authorization (ESTA)
• Copy of the I-94W Arrival/Departure stub

Countries that participate in the Visa Waiver Program (as of 10/2012)

Download ARC Non-Employee Expense Worksheet