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Establishing an NRA Visitor's Business Purpose

IRS regulations make it clear that in order for NRA travel to be reimbursed without taxation a business purpose for the travel must be established. The travel must be connected to employment or self-employment services.

There must be an employment relationship between the University and the nonresident alien in order for travel and lodging expenses to be considered reimbursable. An employment relationship means either an:

  • Employee of the University
  • Approved visiting scholar

The IRS considers the presentation of a paper to be performing services.

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Payroll & International Taxation
Maryland Hall, Room G-24