Reimbursing Business Expenses to Foreign Nationals

This page provides general information about tax and processing issues associated with reimbursed business expenses to foreign visitors. In order to treat a payment as a non-taxable reimbursed business expense, the visitor should be employed in a professional capacity in his/her home country (i.e., not a student) and Cornell should qualify as a "temporary" (three months or less) work location for the visitor. If the visit exceeds three months, contact the Tax Compliance Office for guidance.

We do not require the Foreign National Questionnaire if you are only paying or reimbursing business expenses for your short-term foreign visitor.