A nonresident alien’s visa status must be obtained in order to determine whether or not the individual is eligible to receive reimbursement of travel expenses. If deemed eligible to receive reimbursement for the purpose of defraying or reimbursing travel, meals and lodging, these expenses are generally not subject to withholding taxes when documented in accordance with normal SDSU Research Foundation travel policies. The accounts payable nonresident alien tax coordinator and travel coordinator work together to determine eligibility and audit reimbursement requests appropriately. Refer to Section Processing Non-Payroll Payments to Nonresident Aliens for more detail on all payments to nonresident aliens.
Note: Due to IRS and USCIS regulations, SDSU Research Foundation is required to reimburse the foreign national directly for travel expenses. As such, project personnel should not incur travel costs on behalf of the visiting foreign national.
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