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Travel reimbursements are governed more by tax regulations and internal policies than by immigration regulations.
Travel Management Services policies and procedures apply to both international and U.S. persons. Generally, travel
expenses such as airfare, taxis, lodging, and per diem may be paid for individuals conducting IU business.
The reimbursement is not considered taxable income and is not subject to income tax withholding if the payment is made
under an accountable plan.
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.
The department should attach a copy of the visitor's I-94 departure card and form W-8BEN to the disbursement
voucher when processing the travel reimbursement. Certain visa types may require additional documentation. For more
information, visit the links above or contact the Tax Department.
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