International Persons - Payments for Travel, Room, and Board

Responsible Office: Human Resources: Tax Treaty Specialist

Policy Type: Business Affairs

Policy Number: 219

Last Date Revised: 1/12/16

International staffs at Binghamton University carry out various activities at the University (Honorarium Speaker, Visiting Professor, Researcher, Scholar...)

The Department of Homeland Security(DHS) and Internal Revenue Service (IRS) rules regulate requirements for payments and reporting requirements. The Office of Human Resources has staff with expertise in international tax treaties who may be called upon as departments plan these activities.

As a general rule, other than travel reimbursement, all other payments to international non-resident aliens must be processed through payroll. Each case must be reviewed individually. Do not expect to be able to pay international non-resident aliens without first reviewing the circumstances with knowledgeable staff.

Care must be taken to understand the DHS/IRS regulations so that the internationals can be reimbursed or paid as envisioned by the department and person. It is particularly important that the correct VISA be obtained by the person prior to arriving and that the appropriate documentation is submitted to Human Resources or Accounts Payable.

Questions regarding payments to international persons for travel, room and board should be directed to the Business Office.  Questions regarding payments to nonresident aliens via the payroll process should be directed to Human Resources.

Last Updated: 7/27/16