Living Allowance Awards

Living Allowance Awards may be provided to Visitors under these Academic Visitor Guidelines and are meant to cover daily living expenses such as room and board, health insurance, transportation (including Port Authority bus passes), and other incidental expenses. Living Allowance Award payments are generally considered gross income to the recipient and are treated as taxable income unless a treaty or other exemption can be claimed. Internal sources of funds (i.e., non-sponsored research accounts) should be used to fund Living Allowance Awards under the Academic Visitor Guidelines. Please contact the Office of Trade Compliance for more information on this subject. Departments should use the Concur online expense management system to process Living Allowance Award payments. Concur payment instructions for non-employees are provided in the Travel and Expense Management Users Guide [LINK], starting on page 82.