Emory's engagement with the international academic community is critical in strengthening the university's leadership in teaching, research, scholarship, and social action. Our partnerships and exchanges with foreign colleagues and institutions abroad enhance our programs, create new collaborative research opportunities, and enrich our community.
It is often appropriate to provide travel reimbursements, honoraria, and other payments to our distinguished guests. However, in order to be able to process these payments to non-U.S. citizens (or nonresident aliens for tax purposes), Emory is required by the Internal Revenue Service (IRS) and Department of Homeland Security (DHS) to obtain specific information.
Payments subject to IRS reporting regulations include personal service payments (fees), honoraria, scholarships, fellowships, gifts, prizes, and so on. If the required documents are not collected in accordance with these regulations, Emory will not have the legal documentation the university needs in order to pay the individual and withhold and report taxation properly. Failure to meet IRS or DHS documentation requirements can result in fines.
Hosting international visitors on campus is vital in shaping Emory as a global institution, and the Office of the Controller is here to help you make those visits as smooth and fruitful as possible.