Travel Reimbursements: H-1B, O, P and TN Visa Holders
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These visas are employment specific. An individual who enters the United States on an H-1B, O, P, or TN visa is only permitted to
work for their sponsering employer. An IU department cannot pay travel or per diem for an individual on an employment visa sponsored by
an institution or company other than IU unless the IU visit can be considered incidental to the sponsored employment.
For a memo confirming that the visit is incidental, contact the Office of
International Services or Office of International Affairs with the name of
the individual, the institution or company which sponsored his or her visa, the dates of the visit, and a brief description of the
purpose of the visit for which expenses are to be paid.
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 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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