Foreign Student Travel - Tax Questionnaire
Who should complete this form? Any foreign student who is traveling and requires a reimbursement of expenses
shall complete this form. The form’s purpose is to determine the taxability of the travel cost.
Instructions:
1. Student attaches the completed, signed questionnaire to the travel request form
that is sent to the Travel
Department.
2. After the trip, the Travel department routes the reimbursement voucher and the questionnaire to the
Federal Tax Compliance manager for analysis.
3. The student is notified by the Federal Tax Compliance manager via email of the tax impact.
St
udent name:
Banner ID:
Job Title:
1. Explain the purpose of the travel:
Conference participation for NMT-sponsored research
Other Conference participation
Attend training required for my job
Participate in a competition as a representative of the university
Conduct my project or research
Conduct NMT’s research
Other (fill in a description):
2. Are you an employee, and traveling as part of your job responsibilities? Yes No
a. If ‘yes’, provide the name of your supervisor:
b. Obtain a certification signature from your supervisor.
Supervisor: I certify the above student is traveling as part of their NMT job responsibilities.
Supervisor’s Signature Date Department
Student Signature: Date:
Taxation Concepts: The Internal Revenue Service regulations about travel expenses covers two scenarios: 1) an
employee, student or contractor is being
reimbursed for the business expense they incurred (IRS Pub 463); 2) a
student is awarded a taxable travel scholarship for their educational purposes (IRS Pub 970, IRS notice 87-31).
Since students often hold two roles at NMT (part time employee and student) they must document whether the
travel is for university business. The questions above are designed to allow the costs to be classified as a business
expense reimbursement or a travel scholarship. For non-resident aliens, NMT is required to withhold taxes from
the travel scholarship.
If the expense is a scholarship, any available withholding allowance will be applied (
Rev.Proc. 88-24) and tax will
be deducted from the reimbursement. Tax is withheld at the 14% rate for non-resident aliens holding an F, J, M or Q
visa and the 30% rate for other visa types. A travel scholarship award is an unqualified scholarship and must be
reported as income on the US citizen and nonresident alien student’s personal tax return.
Fe
deral Tax Compliance Evaluation:
Accountable Plan Travel Scholarship
Non-resident alien for tax purposes Taxable travel cost Tax rate Tax withheld
Personal Exemption applied Tax Treaty applied Travel Doc ID
Student notified
Date
Tax Manager Signature
Version: June 2015
click to sign
signature
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click to sign
signature
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click to sign
signature
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