Study Abroad Information

This page contains information on obtaining and using a PCard for study abroad trips. International trip leaders may apply for an unrestricted PCard to use on approved University Study Abroad trips.

PCards issued for official study abroad trips may only be used for trip expenses. Any allowable UNM business expenses not related to the trip may not be charged to the Study Abroad PCard, but should instead be purchased using a standard PCard, or through LoboMart, as appropriate.

Since these PCards are to be used for study abroad only, all expenses allowed by UNM Policy and required for the trip will be allowed on the PCard without special exception approval.

No restrictions will be placed on the PCard with the exception of the monthly credit limit. The business purpose must support each charge.

If the PCard is used for cash advances, it is the Cardholder's responsibility to obtain a receipt, or other documentation, to support all cash purchases. Cash may only be obtained to make payments if that is the only acceptable means of payment. Unspent cash must be deposited on a Money List immediately upon return from travel.

Upon receiving the PCard, the trip leader must call the number on the back of the PCard to establish a personalized PIN for cash advances. The PIN is ready immediately.

Payments for Services Provided OUTSIDE the United States

While traveling outside of the United States for research, study-abroad, or any other purpose, UNM faculty and/or staff may often have cause to make payments via cash, personal credit card or PCard to individuals and/or companies for services that have been provided. In these cases, the service provider is not set up as a vendor as such in Banner; however, information must be obtained to document the status of the person/company, for tax purposes.

IRS regulations are such that U.S. persons are subject to tax on their worldwide income. This means that any income they earn, even solely within a foreign country, is subject to U.S. tax laws. Because of this, when UNM pays for services within a foreign country, documentation (typically an IRS form W-8 BEN) must be obtained to show that the beneficial owner of the income is not a U.S. person (the W-8 BEN certifies their status as a foreign person). If the payee is a U.S. person, UNM is required to obtain an IRS form W-9. When payments are made directly by UNM, through Banner, collecting a W-8 BEN from foreign persons (or a W-9 from U.S. persons) is a part of the vendor setup process. However, when UNM personnel are traveling abroad, and pay for services outside of the Banner system, the traveler is expected to obtain the applicable certification of payee status (U.S. person or foreign person).

Historically, it has been difficult for UNM travelers to get foreign payees to complete and sign a U.S. tax form, which is presented in English. Although the best documentation of payee status is obtaining a completed W-8 BEN or W-9 form, as applicable, the IRS also allows for the use of “presumption rules” in the determination of a payee’s status. If the traveler has no actual knowledge, and no reason to believe, that a payee is a U.S. person, they may certify this by completing and signing the form at this link: Foreign Source Statement. However, if there is actual knowledge, or reason to believe the payee is a U.S. person, the traveler is expected to obtain a signed IRS form W-9 from the payee, if the payment made was $600 or more.

The Certification form noted above must be submitted with the Chrome River Travel Form to report the expenses of the trip. Any completed form W-8 BEN or W-9 that is obtained during a trip should also be attached to the Chrome River Travel Form; DO NOT submit these forms to the Vendor Setup group. The forms will be evaluated by the UNM Taxation Issues area.

If the Certification form noted above, or the appropriate IRS tax certification form is not provided, the assumption is that the payee IS a U.S. Person, and the payment is subject to 28% tax withholding. As the payment would have already occurred, obviously withholding cannot be done, therefore, the department funding the payment will be charged for the appropriate tax, using the mathematical "gross up" rate of 38.89%.

Training Materials


Use the Travel Expense Diary (MS Word) (PDF) to record charges when a receipt cannot be obtained.

Meal Money Log - Use this log to record individuals receiving cash for meals.


For more information regarding travel, see here.