Regarding lodging, there are no tax withholding or reporting requirements for payments made outside the United States unless the recipient is a U.S. citizen or entity is a U.S business.  The following instructions outline the documentation required by Wesleyan to verify the payee's tax status. 

For hotel, AirBNB, or VRBO stays:  Provide the details of the foreign rental location, ensuring the information is clear and includes proof of payment. 

For payments to or reimbursements for a homeowner or landlord under a contract:  Include a copy of the contract, proof of payment, and a Form W-8 completed by the homeowner or landlord.  Local companies or agencies that are not recognized as bona fide hotels should also be treated as homeowners or landlords. 

Accounts Payable and ICT must receive a completed Form W-8 to verify that the individual, company, or agency receiving payment is not a U.S. citizen or entity, thus exempting the payment from U.S. 1099 Misc reporting.  The Form W-8 is solely used for verifiying foreign status and must include completion of Part 1 along with a signature and date in U.S. format (month/day/year).  

Wesleyan recognizes that AirBNB, VRBO, and international hotel chains like Marriott, Wyndham, Hilton, and Choice are incorporated U.S. entities.  Additionally, smaller non-U.S. hotels typically provide an invoice featuring their official insignia, which can help confirm their non-U.S. status.  In these cases, it is easier for Wesleyan to ascertain that 1099 reporting is not applicable.  For any other type of lodging, faculty and staff must obtain a completed Form W-8 from the foreign individual or entity.  This requirement reflects Wesleyan's cautious approach to verifying reporting requirements.  

For receipts from foreign restaurants, grocery stores, and street vendors, please provide, as you would for domestic travel, the name of the establishment (if not already on the receipt), the business purpose of the purchase (e.g. for a grant or conference), and any other relevant information.