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TRAVEL REIMBURSEMENTS TO FOREIGN INDIVIDUALS
University Travel Policies and Procedures apply to Columbia University employees, students, and non-employees, regardless whether a U.S. person or foreign national. Generally, travel expenses such as airfare, ground transportation, and lodging, may be paid for individuals conducting CU business as an employee or independent contractor. If there is such a relationship, the payment is made under the University’s “accountable plan”. Any travel payments or reimbursements made within the guidelines of the University’s accountable plan policy is not considered taxable income and is not subject to tax withholding. Please note that travel payments, or reimbursements made in connection with a non-service scholarship, fellowship, or stipend are not within the guidelines of the University’s accountable plan and are thus subject to tax withholding and reporting.
In some cases, a nonresident alien may not be eligible to receive a travel reimbursement based on immigration regulations. Therefore, prior to extending an offer to reimburse expenses, the department should review the chart at: (http://www.columbia.edu/cu/isso/faculty/paymentchart.html), to ensure the individual is eligible to receive reimbursement of travel expenses.
If eligible, upon payment, the department should attach a copy of the individual’s I-94 departure card and Form W-8BEN or Form 8233 to the payment request. Certain non-immigrant statuses may require additional documentation.
For more information on travel and business expenses, please see the University’s:
Please Note: Foreign individuals cannot receive per diems while traveling inside of the United States.
