International Visitors
Receive approval from intltax@cu.edu to ensure payments can be made to an international on-employee. Ìýsee below for details. Ensure international visitors enter the country in a business (B1 or WB) status, rather than a tourist status (B-2 or WT) to preventÌýdifficulties in processing their reimbursement or honoraria.Ìý Visitors should verify their status before leaving the port of entry.Ìý Contact Karen before the visit if the visitor is on anything but a B1/B2 of WB/WT visa.
CU's International tax specialists prefer that international visitors purchase their own airfare and hotel and be reimbursed after the visit.Ìý If it is a financial or logistical hardship to pay for these expenses upfront, email intltax@cu.edu in advance of visit with:Ìý purpose, length of travel, expected immigration status of visitor, and estimated costs. Ìý
Visitors on a J-1 visa will need a permission letter from the institution they have the J-1 visa with.
Visitors on a J-2 visa without an EAD card cannot be paid honoraria or reimbursed for travel expenses.Ìý Visitors on a tourist visa cannot be reimbursed airfare to/from home (they can be reimbursed airfare from their vacation location to °Ç¸ç³Ô¹Ï).Ìý Honoraria payments to international visitors are taxed 30%, travel expense reimbursements are not (usually) taxed.Ìý
Assuming visitors you are admitted in a business status, we will require copies of the passport photo page, entry stamp (or I-94 if one was issued), andÌýÌýwith parts I and IV completed in order to process the reimbursement.
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Advance International Tax Office Approval Required
For travel-related expenses paid directly to a third party, such as airfare or lodging, on behalf of an international non-employee traveler, review and written approval from the International Tax Office are required before payment is made. These payments may be taxable to the individual traveler.
After Approval Is Received
Once written approval has been obtained, follow the .
Required Documentation in Concur
Attach the International Tax Office approval email, along with any other required documentation, to the FSC's Non-Travel Reimbursement request form. This documentation is required to reconcile payments made using the Airfare Card or the travel arranger’s Travel Card.
As a reminder, when working with an Independent Contractor operating under a SOW, the non-employee’s travel expenses must be identified on the SOW form and processed through their invoice. We cannot reimburse an independent contractor or reconcile payments for them through Concur.
For more information, please review page from the PSC.Ìý
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