Location
4505 S Maryland Pkwy
CSB Rm 245, Box 1053
Las Vegas, NV 89154-1053

(702) 895-1156

Procedure Checklist - Guest/Visitor (Unpaid)

FOR INTERNAL UNLV USE ONLY!

Reference: UNLV Travel Policy (II) and (VII)

NOTE: For your protection, UNLV employees or students should not purchase/make any arrangement for a guest or visitor using personal funds.

• Obtain written approval from President, Provost, or appropriate Vice President to invite the guest or visitor and a commitment to pay some/all of the expenses.

• Ask the guest or visitor if he/she is a US citizen or Permanent Resident Alien. If the answer is "no," contact the UNLV Nonresident Alien Tax Specialist (NRAT) at 895-1243 BEFORE making any other arrangements with the guest or visitor.

• Determine if the unpaid guest/visitor is being reimbursed for any expenses. If the answer is "yes," proceed by sending an IRS Form W-9 to the guest or visitor if he/she is a US citizen or Permanent Resident.

• Determine account to be charged for expenses if applicable.

• An unpaid Guest/Visitor is not subject to the per diem limitations like employees, students, volunteers, and candidates and, unlike independent contractors, there are no maximum amounts. An unpaid Guest/Visitor may be reimbursed actual expenses for lodging, meals, and transportation only when original paid receipts have been submitted. If original receipts are not used, the amount paid will be 1099 tax-reportable. A copy of the correspondence that approved the visit (by the President, Provost, or Vice President) and a completed IRS Form W-9 needs to accompany the Payment Voucher and the receipts.

• Expenses for an unpaid guest/visitor are to be paid from a designated Host account. Use Object and Sub-Object Code "25 H5".

• All documents submitted to prepay lodging or other expenses of an unpaid guest or visitor need to have a copy of the correspondence attached that approves the visit.