Certain payments and services provided to international guests and visitors may result in U.S. tax consequences for the beneficiary. In order to comply with Minnesota State Procedures and Guidelines and the Internal Revenue Service, documentation must be provided on the SCSU International Visitor Worksheet along with copies of supporting documents to CIS.
In advance of offering contracts or paying expenses in support of international guests, data required by the SCSU International Visitor Worksheet must be provided to Minnesota State Finance Division, Tax Services, for a determination of whether any tax withholding is required. This applies to expenditures for honoraria, stipends, and all compensation, and may apply to transportation, lodging, and meals. All planned payments to, or in support of, international visitors to SCSU, or other locations on SCSU’s behalf, should be reviewed by Minnesota State Finance Division, Tax Services. Compensation and expenditures cannot be processed by SCSU Business Services until this review has occurred and documentation is attached. This includes payments from one office to another within the university.
Changes in the international visitor’s activity during the visit that will result in any compensation by SCSU, or enhanced support through SCSU, must be reviewed by CIS following the same process as the original plan for the visit and prior to payment.