Some of the visitors will receive reimbursements for their hotel and airline ticket expenses, not honoraria. Since these are expense reimbursements, can I process disbursement requests through Accounts Payable instead of Payroll?
Yes, expense reimbursements can be processed through Accounts Payable. Accounts Payable will review the appropriate documents and process your requests. Those expenses are neither reportable, nor taxable as long as all the requirements have been met and those expenses are substantiated under the accountable plan rule defined by the IRS (see the independent personal service section). The same limitations regarding the length and the frequency of an academic activity should apply. Academic honorarium certification must also be completed by the foreign national in this case. We recommend that you obtain the certification prior to finalizing a speaking engagement.
