Short-term visitors paid according to Towson University's Honoraria Guidelines & Procedures usually receive compensation in the form of travel reimbursement, honorarium payment, or both.
Follow TU's business travel guidelines concerning required receipts/boarding passes and meal allowances.
Prepare summary of expenses to be reimbursed. Do not use Travel Expense Voucher, which is only for employees.
Prepare Miscellaneous Expense Voucher for total reimbursement amount. Attach expense summary, receipts/boarding passes, copy of approved Honorarium Request Application, and copy of executed Letter of Invitation. Submit to Accounts Payable.
Prepare Miscellaneous Expense Voucher for the honorarium amount that will be paid directly tot he visitor. Attach copy of approved Honorarium Request Application and copy of executed Letter of Invitation. Submit to Accounts Payable.
Travel Reimbursement and Honorarium Payment
Follow instructions above for both Travel Reimbursement and Honorarium Payment. This means you will prepare two Miscellaneous Expense Vouchers, each with backup documentation. These two forms of payment are treated separately because travel reimbursement that follows the rules of Towson University 's accountable plan is not subject to nonresident alien tax withholding and reporting.
Before a visitor can receive payment, he/she must complete a record in GLACIER, the university's nonresident alien tax compliance system. This process can begin before the visitor arrives. Due to tax forms and signatures required, the process must be completed in person at the Nonresident Alien Tax Office when the visitor arrives on campus.
Travel reimbursement is treated separately because it is not subject to nonresident alien tax withholding and reporting, as long as TU's business travel guidelines are followed.
Honorarium payments are subject to 30% nonresident alien tax withholding unless a tax treaty exemption applies. At yearend, honorarium payments are reported to the IRS and the recipient on Form 1042-S.
Further information about nonresident alien tax regulations and TU's compliance procedures is available at: www.towson.edu/nratax.
Funding from TU Foundation Accounts
If part or all of your funding for this visit will come from a TU Foundation account, note that the TU Foundation does not make payment directly to the visitor. Instead, follow these steps:
Process payment through your department's stateside budget.
Complete the TU Foundation's Disbursement Request Form to obtain reimbursement for the state account. Submit to TU Foundation with a copy of your department's FRS report that shows the visitor expense, and copies of the Honorarium Request Application and executed Letter of Invitation.