Resources


Reimbursement and Payment for Non-CU Employees

In order to comply with university policy, please be mindful of the following information. If you have any questions regarding policy matters, please do not hesitate to contact the Business Office at history-businessoffice@columbia.edu.

 

REIMBURSEMENTS

All payees must submit a tax form and an expense form in addition to receipts and proof of payment in order to receive reimbursement. Please ensure all of the information on the expense form is legible. If there are questions or problems with the payment, the payee will be contacted via email. Payee should request reimbursement within 10 days of the expense/trip.

 

Foreign Nationals
Please Note: The University observes all INS and IRS regulations regarding payment to nonresident aliens. Certain visa types preclude payment of expenses, professional services, per diem, or salary.

Before committing payment to a nonresident alien, check his/her visa type and ask the Business Office if payment can be made.

To learn more please visit: allowable payments by visa type.

Payable foreign nationals must submit a W-8BEN form, copy of passport (visa page and ID page), a Non-Employee Expense form, and receipts.

 

United States Citizens and Permanent Residents
Citizens and Permanent Residents seeking expense reimbursement must submit a W-9 form, a Non-Employee Expense form, and receipts.

 

PAYMENT OF HONORARIA: FOR PROFESSIONAL SERVICES (i.e. payment for speakers)

You must provide the following to process payment for professional services:

  • Honorarium Request Form
  • W-9 completed and signed by the recipient
  • W-8BEN, copy of passport (visa page and ID page)
  • Flyer or agenda, when appropriate

Please Note: Nonresident aliens holding certain types of visas are NOT eligible to receive payment for professional services. Please check with the individual about visa type and submit a copy along with your request for payment.

Tax Withholding: All professional service payments to foreign nationals are subject to 30% Federal withholding tax unless a tax treaty provision applies. To learn more: http://finance.columbia.edu/content/tax-considerations

FORMS:

HONORARIUM REQUEST FORM
NON-EMPLOYEE EXPENSE FORM (For reimbursements)
W-9 Form
W-8BEN Form
8233 FORM

 

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