Office of the TreasurerUniversity of CincinnatiDivision of Administration and FinanceOffice of the Treasurer

Office of the Treasurer

Global Operations and Tax

This page contains resources and guidance to assist UC colleges and departments seeking to begin or continue on-the-ground operations outside the United States.  It also contains informational resources for those traveling UC employees.

UC Policies

Temporary Overseas Assignment (TOA)

UC's financial policy on Temporary Overseas Assignment applies to any UC employee work assignment, outside the United States, of 3-12 months.

Travel Expenses

This is UC's financial policy on Travel Expenses, which applies to all domestic travel, and also to overseas work assignments of less than 3 months.

 

UC Forms

Memorandum of Understanding (MOU)

The MOU is required for each traveling employee for international assignments of 3-12 months, under the Temporary Overseas Assignment (TOA) policy.  This MOU is an important agreement that documents the financial and other arrangements between UC and each traveling employee.

Tax questionnaires needed for UC employees traveling to:

 

Info for Travelers and their Departments

TOA policy presentation for UC Business Administrators

Recordkeeping expectations

Traveling employees and their departments must be prepared to track and keep records of their expenses incurred while traveling.  Those traveling for a period of 3-12 months should review UC's financial policy on Temporary Overseas Assignments, above.  Travel periods of less than 3 months are covered by UC's financial policy on Travel Expenses, also linked above.

They must also keep track of each traveling employee's dates of entry into, and exit from, each specific country.  The exact dates are important, as the relevant tax rules are often based on the number of days a UC employee is physically present in the applicable country.

Planning for costs of taxes and consultants, including funding source

Departments and colleges planning to send UC employees on work assignments outside of the United States, especially for assignments of 3 months or more, should consider the potential costs of foreign taxes on both the traveling employee and on the university itself.  This planning includes advance discussions with UC International, with the Provost's Business Office, and with the Tax Compliance office.

The Tax Compliance office, working with our outside advisors, can provide departments with guidance on steps which may minimize or eliminate foreign taxes, if possible.  This can save the department substantial money, since the program is responsible for funding any such taxes imposed against UC or our traveling employees.

Traveling UC employees also have the option to utilize, at UC's expense and funded by the program, our outside advisors in preparing their individual US tax return, and any tax returns required by the foreign country, for their year(s) of travel, under the TOA policy.  This process is managed by the Tax Compliance office.  Eligible employees who qualify under the terms of our TOA policy will be identified by the Tax Compliance office, who will solicit the employee's choice of whether to use the tax preparation services of our outside consultant.

Other information and guidance for travelers is available at www.irs.gov.  Travelers should consult their professional tax advisor to help them apply these rules which can be very technical and situation-specific.