ITR filing 2026: Should you disclose foreign travel paid for by your NRI son?

A taxpayer who visited the US with his wife during FY 2025-26 sought clarity on whether he needs to disclose the foreign trip while filing his ITR for the assessment year.

According to the reader, the couple travelled to the US in August 2025 and returned in January 2026. Their elder son, who works in the US on an H-1B visa and owns a house there, sponsored the entire trip, including airfare, accommodation and day-to-day expenses. The return airfare cost around ₹2.5 lakh per person. Apart from bringing back protein powder worth about $200 as a gift from their son, they did not make any purchases during their stay.

The taxpayer wanted to know whether the foreign trip and the expenses incurred on it need to be disclosed in the ITR, and if so, under which section. He also sought clarity on the documents that may be required while filing the return.

Responding to the query, CA Abhishek Soni, CEO and Co-founder of Tax2win, said taxpayers should first review their Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) before filing their return. In some cases, details of foreign travel expenditure may already be reflected in these statements against the taxpayer's PAN.

"If foreign travel details are reflected in the AIS or TIS, there is generally no separate requirement to report the trip in the ITR solely because of the travel," Soni explained.

However, he advised taxpayers to retain supporting documents and be prepared to explain the source of funds used for the trip if the Income Tax Department seeks clarification.

In cases where the expenses were paid by a family member, such as an NRI son or daughter using their own funds, taxpayers should keep documents such as travel records and evidence showing that the trip was sponsored by the family member.

Soni added that if no foreign travel information appears in the AIS or TIS, there is generally no additional disclosure requirement in the ITR regarding the trip.