(Approved by the Executive Vice President by authority of Executive Order No. 5)
| a. | Reimbursement of Travel Expenses |
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| 1) | Nonresident
Alien Eligibility—The
department determines that an individual is
a nonresident alien for tax purposes, is eligible
for this type of compensation by comparing
the individual's nonimmigrant visa classification
with the table in Section 1.a, and is
not performing personal services which should
be compensated under the independent contractor
provisions in Section 2. |
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| 2) | Authorizing
Reimbursement of Travel Expenses—The
department submits a purchase requisition
to initiate authorization to reimburse travel
expenses to a visiting nonresident alien (Object
Code 04–51). Include a note in the "Comments"
field of the purchase requisition stating
that the reimbursement is being made to a
nonresident alien who will not be paid compensation
for the performance of personal services.
Reimbursement of travel expenses is under
an accountable plan and will not be considered
income to the recipient. |
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| 3) | Reimbursing
Travel Expenses—The department
prepares a TEV upon completion of the travel for
which the nonresident alien is being reimbursed
and submits it to the Travel Office, Box 351117.
Reimbursement will be made for actual expenses
incurred. |
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| 4) | Releasing
the Payment—Upon the nonresident
alien's arrival at the University, the sponsoring
department assists the individual in completing
the Nonresident Alien Payment Data Sheet form.
The completed form, together with the required
attachments, must be submitted to the Travel Office
with the TEV, or to the Accounts Payable Office,
Attn: NRA Desk, Box 351130, before payment will be released. |
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| b. | Living Allowances for the Individual |
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| 1) | Nonresident
Alien Eligibility—The department
determines that an individual is a nonresident
alien for tax purposes, is eligible for this type
of compensation by comparing the individual's
nonimmigrant visa classification with the table
in Section 1.a, and is not performing personal
services which should be compensated under the
independent contractor provisions in Section 2. |
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| 2) | Initiating
Payment of Living Allowances—The
department submits a purchase requisition to initiate
payment of living allowances to a nonresident
alien visitor. The item description should indicate
payment of living allowances for a specific time
period (Object Code 02–90). Include a note
in the "Comments" field of the purchase requisition
stating that the living allowances are being paid
to a nonresident alien who will not be paid compensation
for the performance of personal services. If the
individual is also to be reimbursed for travel
expenses, additional items should be entered (Object
Code 04–51) as necessary to cover the various
expenses to be reimbursed (e.g., airfare, taxis,
rental car, etc.). |
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| 3) | Submitting
the Invoices—The department
prepares an Invoice Voucher/Receiving Report form
at the beginning of the performance period to
cover living allowances for the first 30 days,
and submits the completed form to the Travel Office,
Box 351117. If required by the rental agreement,
the first monthly payment may include the rent
amount for the first and last month, plus a damage
deposit. Another Invoice Voucher/Receiving Report
form to pay living allowances must be submitted
to the Travel Office at the beginning of each
subsequent 30-day period. The total allowance
paid may not exceed the maximum per diem entitlement
(lodging plus meals) had the individual stayed
in and obtained meals from commercial facilities
for the same period of time. |
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| a) | With
a Substantiating Document—A statement
or invoice from the landlord or lessor delineating
the amount of rent due (including damage deposit,
if applicable) is required to be submitted
as a substantiating document to the Invoice
Voucher/Receiving Report form. When supported
by a statement or invoice from the landlord
or lessor, payment of living allowances will
be considered pursuant to an accountable plan
and will not be considered income to the recipient. |
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| b) | Without a Substantiating Document—If
a statement or invoice is not submitted
as a substantiating document, the amount
of living allowance will not qualify for
exemption under an accountable plan for
travel or living expenses and will be
subject to tax withholding at the 30%
rate. Note: If the nonresident alien is claiming exemption from taxes under provision of a tax treaty, the Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, IRS form 8233, is not effective (by law) until ten days after submission of the form to the IRS. Therefore, the first payment that may be exempted from withholding must be made a minimum of 15 days after the date this IRS form is received by the Travel Office. If this form is not submitted to the Travel Office, or cannot be filed within the required time frame with the IRS, withholding from the payment will be imposed at the 30% withholding rate. |
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| 4) | Reimbursing Travel Expenses Other Than
Living Allowances—The department
prepares a TEV upon completion of the travel
for which the nonresident alien is being reimbursed
and submits it to the Travel Office, Box 351117.
Reimbursement will be made for actual expenses
incurred, excluding any amounts claimed for
lodging or meals while in the Seattle area.
Reimbursement of travel expenses is under
an accountable plan and will not be considered
income to the recipient. Note: It is the responsibility of the department to ensure that the individual is not claiming reimbursement for personal expenses, or lodging or meal expenses on the TEV. |
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| 5) | Releasing
the Initial Payment—Upon the nonresident
alien's arrival at the University, the sponsoring
department assists the individual in completing
the Nonresident Alien Payment Data Sheet form.
The completed form, together with the required
attachments, must be submitted to the Travel Office,
Box 351117, with the Invoice Voucher/Receiving
Report form, before initial payment of
living allowances will be released. |
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| c. | Contracting for Lodging on Behalf of the
Individual |
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| 1) | Nonresident
Alien Eligibility—The department
determines that an individual is a nonresident
alien for tax purposes, will be visiting for a
period of 30 days or more, is eligible for
this type of compensation by comparing the individual's
nonimmigrant visa classification with the table
in Section 1.a, and is not performing personal
services which should be compensated under the
independent contractor provisions in Section 2. |
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| 2) | Visits of 30–90 Days— |
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| a) | Initiating
a Lease for Lodging—The department submits
a purchase requisition to initiate a lease
of lodging on behalf of the nonresident alien
(Object Code 03–80) as soon as an invitation
to visit has been accepted by the nonresident
alien. Include a note in the "Comments" field
of the purchase requisition stating that the
lodging facilities are being leased on behalf
of a nonresident alien (identified by name)
who will not be paid compensation for the
performance of personal services. If the individual
is also to be reimbursed for other travel
expenses, the department must submit a separate
purchase requisition as outlined in Section 3.a. |
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| b) | Releasing
the Initial Payment—Upon the nonresident
alien's arrival at the University, the sponsoring
department assists the individual in completing
the Nonresident Alien Payment Data Sheet form.
The completed form, together with the required
attachments, must be submitted to the Accounts
Payable Office, Attn: NRA Desk, Box 351130,
before the initial rent payment will
be released to a third party. |
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| c) | Payment
of Rent and Deposits—The landlord or
lessor submits an invoice, citing the appropriately
numbered Purchase Order form for rent and
deposits included in the lodging lease agreement
to the Accounts Payable Office, Attn: NRA
Desk, Box 351130. Payment of rent to
a third party on behalf of the nonresident
alien will be considered reimbursement of
travel expenses pursuant to an accountable
plan and will not be considered as income
to the nonresident alien. |
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| d) | Reimbursing
Travel Expenses Other Than Amounts Paid to
a Third Party—The department prepares
a TEV upon completion of the travel for which
the nonresident alien is being reimbursed
and submits it to the Travel Office, Box 351117.
Reimbursement will be made for actual expenses
incurred, excluding any amounts claimed for
lodging while in the Seattle area. Reimbursement
of travel expenses is under an accountable
plan and will not be considered income to
the recipient. Note: It is the responsibility of the department to ensure that the individual is not claiming reimbursement for personal expenses or lodging expenses on the TEV. |
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| 3) | Visits in Excess of 90 Days— |
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| a) | Initiating
a Lease for Lodging Through the Real Estate
Office—The department submits a written
request (approved by the appropriate dean
or vice president), for leasing lodging on
behalf of the nonresident alien to the University's
Real Estate Office as soon as an invitation
to visit has been accepted by the nonresident
alien. The request should specify the specific
property desired (if known), the period the
lease is to cover, necessary information to
identify the individual for whom the lease
is requested, and a statement that the nonresident
alien will not be paid compensation for the
performance of personal services. |
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| b) | Reimbursing
Travel Expenses—If the individual is
also to be reimbursed for other travel expenses,
the department must submit a purchase requisition
as outlined in Section 3.a. |
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| c) | Releasing
the Initial Payment—Upon the nonresident
alien's arrival at the University, the sponsoring
department assists the individual in completing
the Nonresident Alien Payment Data Sheet form.
The completed form, together with the required
attachments, must be submitted to the Accounts
Payable Office, Attn: NRA Desk, Box 351130,
before the initial rent payment
will be released to a third party. |
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| d) | Payment
of Rent and Deposits—The Real Estate
Office submits a Check Request form for rent
(and damage deposit, if applicable) included
in the lodging lease agreement to the Accounting
Operations Office, Box 351120. Payment
of rent to a third party on behalf of a nonresident
alien will be considered reimbursement of
travel expenses pursuant to an accountable
plan and will not be considered as income
to the nonresident alien. |
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| e) | Reimbursing
Travel Expenses Other Than Amounts Paid to
a Third Party—The department prepares
a TEV upon completion of the travel for which
the nonresident alien is being reimbursed
and submits it to the Travel Office, Box 351117.
Reimbursement will be made for actual expenses
incurred, excluding any amounts claimed for
lodging while in the Seattle area. Reimbursement
of travel expenses is under an accountable
plan and will not be considered income to
the recipient. Note: It is the responsibility of the department to ensure that the individual is not claiming reimbursement for personal expenses or lodging expenses on the TEV. |
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