Travel Reimbursements: B-2/WT
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Visitors who wish to enter the U.S. as a tourist can visit a U.S. embassy or consulate and apply for a B-2 visa. They show
this visa to the immigration inspector as they enter the U.S. and are given a status on their I-94 card of B-2. Visitors from
countries that are part of the Visa Waiver Program [link] do not need to arrange an embassy appointment or obtain a visa ahead
of time. These visitors complete a green I-94 card and are awarded a status of WT on their I-94 card as they enter the U.S.
Individuals in B-2 or WT status may receive reimbursement for travel expenses as long as:
- The activity for which the visitor is traveling lasts no longer than nine days, and
- The visitor has been paid by no more than five institutions in the past six months.
- The travel reimbursement meets the guidelines of the IU Travel Office.
Visitors should be given a statement and an explanation of the nine-day five-institution rule so that they have the
necessary information to comply fully with immigration regulations.
Visitors in B-2 or WT status may stay on after the nine-day period, but they may not receive reimbursement for expenses
incurred in Day 10 and thereafter.
Payment Procedures
Travel reimbursements are not considered taxable income and are not subject to income tax withholding if the payment is made
under an accountable plan. Accountable plan rules require the following criteria to be met:
- Substantiation of lodging, airfare, and other expenses within a reasonable time
- Travel was incurred in order to conduct business away from home
- Purpose of travel, times and dates of travel are identified
When payment for travel expenses are paid for an individual who is not conducting business for the university, or when
the payment is made under a nonaccountable plan, that payment will be considered fellowship income. If the recipient is
an international visitor, the IU tax department may be required to withhold taxes from this payment.
In order to pay travel expenses on behalf of a B-2/WT visitor, the department must submit the following
documentation with the travel payment request:
- Tax Cover Sheet-International Short-Term Visitor
- Copy of I-94 Departure Card
- Form W-8BEN, Part I, questions 1-6 and Part IV.
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