A nonresident alien’s visa status must be obtained to determine if the individual is eligible for reimbursement of travel expenses. If deemed eligible to receive reimbursement for defraying or reimbursing travel, meals, and lodging, these expenses are not subject to withholding taxes when documented in accordance with normal SDSU Research Foundation travel policies. The Accounts Payable nonresident alien tax coordinator and service associate 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.

CAUTION: Due to IRS and USCIS regulations, SDSURF is required to reimburse foreign nationals directly for travel expenses. As such, project personnel should not incur travel costs on behalf of visiting foreign nationals.

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