Guest Travel and Honoraria Payment Documentation and Submission
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This page is meant to serve as general advice for Penn employees serving as the Preparer in the reimbursement process.
This will guide you on the information that needs to be submitted at the time of the reimbursement request.
When submitting reimbursements for travel expenses, the distinguishing trait to determine the paperwork needs is whether the person is US citizen/resident alien or not.
Before submitting to Business Office:
Compile all documentation required for the reimbursement or honoraria.
Check documents for proper signatures and matching receipts. Ensure the expenses/receipts are allowable & appropriate.
Submit all paperwork to the business office. For documents that contain sensitive information, please use secure share to ensure proper confidentiality. Link to Secure Share
Guest Travel, Non-Affiliate, US Citizen/resident alien:
Payee "Supplier" name and valid email address
Guest Travel Reimbursement form filled out and signed. link to: GTR Worksheet
Receipts scanned with GTR worksheet (if there are missing receipts, include memo approving those expenses)
- Any additional forms required by the business office
As with all US residents, once the link has been sent, they are required to upload their banking information and tax documents.
Guest Travel, Non-Affiliate, Non-US Citizen:
Payee "Supplier" name, valid email address, and notification of Non-Resident Alien status
Any additional forms required by the business office
With 72 hours of entry into the supplier portal, an email will be sent with the registration link. The supplier is responsible for uploading their tax documents and complete banking information.
(individual signature only) Link to: W-8BEN.
Part 1- Complete Items 1 through 4. Items 5 through 8 are not mandatory, only complete if necessary. Full instruction: W-8BEN insturctions.
Part II- Complete Item 9 only
Part III- Sign & Date
You are required to submit the following documents to the business office upon supplier profile completion:
- Signed Foreign National Information Form. Link to: FNIF Form
Copy of Visa and Passport including entry stamp
Guest Travel Reimbursement form filled out and signed (if missing receipts, include memo)
If payment is being sent to individual who resides outside the US, payment will be issued via wire (see tab with required banking information).
Email requesting reimbursement with banking information included
Reimbursements to Businesses, Charities, or Affiliated Groups:
When a guest of Penn Global requests their reimbursement or honoraria be paid to a business, charity, or group they are affiliated with, that payment goes in the supplier portal as a Non-PO payment request to the business, charity, or group. The following is required:
Memo notifying the business office that our guest is forgoing their honoraria or reimbursement and the payment is being made to an entity on their behalf
The entity being paid will have to register with UPenn as a supplier to recieve the payment
The entity name and appropriate email to be submitted to the business office for entry into the supplier portal
Penn Students, faculty, staff, and Independent Contractors
Must submit all expenses via Concur.
Honorariums are payments designed to confer distinction or symbolize respect for the recipient.
They are given at our discretion only, and rules govern that this should not be a negotiated amount or corresponding to an amount the individual has requested (i.e.- no invoice should be received!).
*The activity they are being paid for must last no more than 9 days.
Honoraria, Non-Affiliate, US Citizen/resident alien:
- Signed W-9
- Honoraria Memo (from Perry World House)
- Should include the reason for the payment, and date/location of the activity or event
- Taxability: Taxes will not be automatically withheld in this situation, although it is still reportable income to the recipient- who bears the burden of reporting and paying taxes each year.
Honoraria, Non-Affiliate, Non-US Citizen:
- W-8BEN signed. Link to: W-8BEN
- Honoraria Memo (see above)
- Signed FINF form. Link to: FNIF Form
- Foreign Visitors Honoraria Eligibility Certification. Link to: Honoraria Eligibility Form
- Copy of Visa or Passport including entry stamp
- If payment is being sent to individual who resides outside the US, payment will be issued via wire (see attachment with required banking information).
- Taxability: Honorariums paid to foreign, non-affiliates default to having an automatic federal tax withholding (30% of the payment).
- In some cases, tax treaties may be available that will reduce the tax rate, or entirely exempt the payment from the automatic US federal tax withholding. This will be determined by meeting all of the following conditions:
- Individual must be resident of a country that has a current tax treaty with US. Link to: Current Tax Treaty List by Country.
- Individual must have a US provided SSN (social security number) or ITIN (Individual Taxpayer identification number).
- The payment may not be for an activity that lasts longer than 9 days.
- If they entered the country on a visa, we must confirm their visa will allow them to receive an Honorarium
- We will notify the tax office they are likely eligible for the tax treaty. The tax office will confirm and provide the IRS Form 8223. The individual will have to verify the information is accurate and then sign off on the form. Once returned, their payment will be processed with the tax treaty benefits applied.
*If an individual does not claim the tax treaty, but is eligible, they may always claim the treaty exemption on a US income tax return directly with the IRS.