O-1 Aliens of Extraordinary Ability

The O-1 category is reserved for individuals who have risen to the very top of their field and have enjoyed sustained national or international acclaim. Extensive documentation of their achievements and a peer consultation must be presented with the petition. The person should be entering the US to participate in a specific, definable activity or event. This category is only appropriate for a very limited number of truly outstanding individuals. Former J-1 Exchange Visitors who are subject to the two year home residence requirement are eligible for O-1 status even though they have neither complied with the requirement nor obtained a waiver.

Please be advised O-1's are only work authorized for their sponsoring employer and only O-1's sponsored by UCONN can be paid by UCONN through the Payroll Department. No Honorarium can be paid to an O-1 sponsored by another University. To do so would violate INS/Immigration rules.

Type(s) of Payment

*Salary
*Payment to individual
*Travel reimbursement

Length of Time to Process

Several weeks to gather documentation; 1-2 months at INS, longer if documentation is deemed insufficient

Length of Stay

No set limit, but only for the duration of the specific activity or event

Special Conditions

*The individual must be truly outstanding and have sustained national or international acclaim
*Requires extensive documentation of the person's outstanding qualifications
*The hiring department must provide a written advisory opinion from a "peer group" in the field
*The hiring department must pay the cost of return transportation to the O-1's home country should the person be dismissed for any reason prior to the end date of the O-1

Required Documents Summary

*Evidence of the individual's sustained national or international acclaim and recognition for achievements in the field
*Peer advisory opinion
*Form I-129

Forms Needed for Payment##

Salary

*Form W-4 and CT-W4, Employee's Withholding Allowance Certificate completed single, one and $7.60/week, $15.30/biweekly using standard graduated withholding tables, unless tax treaty exemption applies.
*I-9, copy of passport, copy of I-94 and Foreign National Information Form.
*Form 8233 Exemption from Withholding on Compensation and applicable Revenue Statement if tax treaty exemption applies.
*Social Security number required

Payment for Services and Travel Reimbursement

*CO-17 with attached copy of passport, visa, I-94 and Foreign National Information form(for employee travel use Travel Expense Report, no copies of immigration documents needed), passport & visa.
*Form W8BEN - Certificate of Foreign Status
*Form 8233 Exemption from Withholding on Compensation and applicable Revenue Statement if tax treaty exemption applies.

Tax Liability/Withholding

Social Security Tax

FICA withholding required

Federal Tax

Salary:
Taxes are deducted based on "single with one allowance plus $4/week,$15.30/biweekly, using standard graduated withholding tables, unless tax treaty exemption applies

Travel Reimbursement:
None at this time, under review

Payment for Services (Performers Only):
30% withholding, unless tax treaty exemption applies.

State Tax

Salary:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, tax treaties do not in Connecticut.

Travel Reimbursement:
None

Payment for Services:
None, except entertainers and speakers paid $1,000.00 or more, are taxed at 5%

I-9 Verification###

Valid I-94 with O-1 notation