Can a B-1 visitor be reimbursed for per diem travel expenses?
Yes, as long as the reimbursement meets the requirements of the Accountable Plan Rules and is included in Wesleyans travel reimbursement policy. Payments made to, or on behalf of, nonresident alien individuals for the purpose of defraying or reimbursing the deductible travel and lodging expenses of such nonresident alien individuals are excludible from the gross income of such nonresident alien individuals and are not reportable to the IRS by Wesleyan, on the condition that the requirements of the accountable plan rules are met. The Accountable Plan Rules require that Wesleyan establish the business purpose and connection of the expenses. Reimbursements to employees, independent contractors, consultants and other non-employees conducting University business all require the same receipts and documentation and the guidelines are stated in Wesleyans Policy on Payments to Individuals. A B-1 visitor that is reimbursed for travel expenses and has all of the expense receipts has no tax issues
