![]() Reimbursements or direct payment to third-party vendors are potentially taxable income to the actual beneficiary recipient. Additional information can be found on our "Payments to Businesses" webpage. In these situations, the reimbursement is handled differently and the department should contact the ITO for assistance. It is also possible for speakers to be a representative of a business and it is the business that must receive the travel reimbursement. Whether or not any other wage or honorarium is provided is not relevant to the tax withholding assessment. In these situations, the payee is neither an employee nor independent contractor. Another way of stating this is that, if there is no compensatory relationship or business relationship the reimbursement is taxable. ![]() Moving expenses that do not meet IRS requirements (These expenses will be reported as taxable income on your first payment from Vanderbilt University)Įxpense reimbursements are taxable if there is no quantifiable service provided to Vanderbilt by the individual.Living expenses for short-term employees.Students traveling to seminars outside of Vanderbilt University.Conference or seminar attendees who are not speakers or presenters.Job-related interview expenses (this does not include students visiting campus for enrollment purposes or recruitment of graduate students)ĭepartments will contact to provide an email approval to attach to their requisition for job interview related reimbursements.Instead, they are categorized as business expenses since the international visitor was invited on campus by Vanderbilt University.Īttach a copy of the letter of invitation (or copy of brochure showing individual on the program itinerary/agenda) to the check request (CR) or consultant form along with all documents required by Disbursements.Īttach receipts and document that payment is for relocation expense. If an international person has been invited to speak, present a paper, or otherwise actively conduct an educational or academic activity (in whole or in part), travel reimbursement expenses are not considered to be taxable income. ![]()
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