Non-SU Payees (visitors) are invited to Stanford from around the world to speak, collaborate and study. This page covers the process of inviting and reimbursing visitors to travel on behalf of the university, including visits to campus.
- For honorarium payments, refer to Topic Overview: Paying Honoraria.
- For information on inviting foreign visitors, refer to Topic Overview: Inviting and Paying Foreign Visitors.
A formal letter of invitation should be provided to the visitor to summarize the terms of the visit. Visitors should be advised that they are expected to adhere to Stanford’s Travel Guidelines regarding class of flight, lodging costs and meal costs. Departments may utilize the Visitor Invitation Letter Template to summarize guidance and tailor the content as needed. The letter should include the following components:
- Purpose of the visit
- Period of time when the visit will occur
- Payment offered, including any applicable tax obligations for honoraria or payment for services.
- Reference to applicable business and travel expense reimbursement policies and guidance on planning and booking travel.
- The payment and reimbursement method that will be utilized for this visit (see section below).
- The department contact that the visitor should reach out to with questions about their visit.
The reimbursement method for visitor travel expenses depend on if the visit is associated with a contract:
| Type of visit | Method | Tax Information |
|---|---|---|
| Associated with a contract (e.g., a professional service) | Contracts process | There is no federal tax withholding on a payment to an individual not employed by Stanford if a Tax ID Number (TIN) is on file (in the payee supplier record) with Stanford at the time of payment. For U.S. payees that are not employees, Stanford will issue an IRS Form 1099-NEC for total payments that equal $600 or more in a calendar year. |
| Not associated with a contract | Stanford Easy Pay | In accordance with the IRS Accountable Plan, all visitor travel expenses should be submitted within 60 days of the completion of travel. With Stanford Easy Pay, a third party facilitates registration, payment, and tax reporting. |
To process a standard, non-taxable reimbursement, DACA individuals should provide the documentation to support their status (DACA documentation, employment authorization documents, Social Security Number). If an individual is undocumented but indicates that they have been in the United States since 2001, they will have passed the Substantial Presence Test for tax status and will be considered a United States resident for tax purposes. They must provide the same information as other United States residents.
