What Forms Are Required for Travel Expense Reimbursemen

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Payments to Non-Resident Aliens

• Finance and Administration
• Financial Operations
• The Office of Disbursements

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Index

• Who Is a Non-Resident Alien?
• Why Are Payments to Non-Resident Aliens Subject
  to Tax Withholding?
• What Are the Ramifications of Not Complying With
  Section 1441 of the IRS Code?
• Types of Payments Subject to Review
• Employee Compensation Payment Flowchart
• What Forms Are Required for Employee
  Compensation Payment?
• Travel Expense Reimbursement (Non-employee)
  Payment Flowchart
• What Forms Are Required for Travel Expense
  Reimbursement (Non-employee) Payment?
• B1/WB B2/WT Visa Requirements-TRAVEL
  EXPENSES/PER DIEMS

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Index - Continued

• B1/WB B2/WT Visa Requirements-TRAVEL
  EXPENSES/PER DIEM
• Scholarship Payment Flowchart
• What Forms Are Required for Scholarship Payment?
• Honorarium/Award Payment Flowchart
• What Forms Are Required for Honorarium/Award
  Payment?
• B1/WB B2/WT Visa Requirements-HONORARIUM
• Consultant/Independent Contractor Payment
  Flowchart
• What Forms Are Required for Consultant/Independen
  t Contractor Payment?
• Where Can These Forms Be Found?
• Appendix of Required Forms

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Who Is a Non-Resident Alien?

• For tax purposes, anyone who is NOT a U.S.
  Citizen or permanent resident alien (green card
  holder) and has not satisfied the substantial
  presence test is considered a non-resident alien
  who may be subject to tax withholding.

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Why Are Payments to Non-Resident Aliens Subject
to Tax Withholding?

• Under internal revenue code section 1441 certain
  payments made to non-resident aliens are subject
  to possible tax withholding. Treasury regulation
  1.1461-2 requires all such payments be reported
  to the IRS
• It is the Universitys responsibility to withhold
  tax unless evidence is provided to show exemption
  from tax

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What Are the Ramifications of Not Complying With
Section 1441 of the IRS Code?

• Failure to comply with this code section may
  result in the University being held liable for
  the tax that should have been withheld, plus
  penalties and interest.

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Types of Payments Subject to Review

• Employee compensation
• Travel expense reimbursement (non-employee)
• Scholarship (non-qualified portion only)
• Qualified - tuition, enrollment fees, and
  supplies
• Non-qualified everything else, including, but
  not limited to stipends, housing, board,
  transportation and cash
• Honorarium or award/prize
• Consultant/independent contractor

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Employee Compensation Payment Flowchart
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What Forms Are Required for Employee Compensation
Payment?
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Travel Expense Reimbursement (Non-employee)
Payment Flowchart
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What Forms Are Required for Travel Expense
Reimbursement (Non-employee) Payment?
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B1/WB B2/WT Visa Requirements-TRAVEL
EXPENSES/PER DIEMS

• B1/WB Visa
• may be reimbursed for reasonable travel and
  incidental expenses (evidenced by receipts for
  all lodging and travel) incurred in connection
  with a usual academic activity, regardless of the
  duration of the activity and regardless of
  whether the individual has previously received
  payment from other educational institutions.
• No SSN or ITIN required for payments that fall
  under the accountable plan rules.

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B1/WB B2/WT Visa Requirements-TRAVEL
EXPENSES/PER DIEM

• B2/WT Visa
• may be reimbursed for reasonable travel and
  incidental expenses (evidenced by receipts)
  incurred in connection with a usual academic
  activity, not exceeding 9 days in duration,
  provided that the individual has not received
  honoraria from more than 5 educational
  institutions in the previous 6 month period
  (9/5/6 rule)
• Maximum Per Diem for B2/WT under GSUs
  accountable plan is 43/day for meals and
  incidentals. (9 days _at_ 43 per day 387 )
• No SSN or ITIN required for payments that fall
  under the accountable plan rules.

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Scholarship Payment Flowchart
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What Forms Are Required for Scholarship Payment?
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Honorarium/Award Payment Flowchart
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What Forms Are Required for Honorarium/Award
Payment?
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B1/WB B2/WT Visa Requirements-HONORARIUM

• B1/WB B2/WT Visa
• may be paid an honorarium for usual academic
  activity not exceeding nine days in duration,
  provided that the individual has not received
  honoraria from more than 5 educational
  institutions in the previous 6 month period
  (9/5/6 rule)
• Must have SSN or ITIN to receive payment
  (Recommendation Have visitor obtain number
  prior to arriving in the United States)

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Consultant/Independent Contractor Payment
Flowchart
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What Forms Are Required for Consultant/Independent
Contractor Payment?
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Where Can These Forms Be Found?

• Payment Request Form http//www.gsu.edu/wwwspc/
  Forms/paymentrequest.doc
• Consultant Requisition Form http//www.gsu.edu/
  wwwspc/Forms/Consultant.doc
• Foundation Disbursement Form http//development1
  /foundation/fw/foundation20disbursement20form20
  01_21_2004.doc
• Foreign National Information Form
  http//www2.gsu.edu/wwwspc/Forms/foreignnationals
  .doc

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Where Can These Forms Be Found?

• IRS form W-7 - http//www.irs.gov/pub/irs-pdf/fw7.
  pdf
• I-94, I-20, I-797 or DS-2019 http//www.ins.gov
• Personnel Action Form - http//www.gsu.edu/wwwhre
  /forms/PAFForm.pdf
• Federal per diem rates http//www.gsa.gov/Portal
  /gsa/ep/contentView.do?contentId17943contentType
  GSA_BASIC
• B Visa Certification Form http//www2.gsu.edu/www
  spc/Forms/BVisaCert.pdf

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Appendix of Required Forms
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