International Persons - Payments for Travel, Room, and Board

Policy Information
Policy TitleInternational Persons - Payments for Travel, Room, and Board
Responsible OfficeHuman Resources: Tax Treaty Specialist
Policy TypePersonnel and Payroll
Policy Number636
Last Revision Date4/15/2024

International staff 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 services, payments and reporting requirements. The Office of Human Resources has staff to administer 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 with appropriate work authorization. Each case must be reviewed individually. Do not expect to be able to pay international non-resident aliens or have them provide services without first reviewing the circumstances with knowledgeable staff.

Care must be taken to understand the DHS/IRS regulations so that the international 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.

If it is determined that the international person is eligible for reimbursement for travel, it should be processed in accordance with the Hosting Policy and Business Office Procedures.

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