Traveler’s Return of a Business Trip

Receipts and Laptop

Travel Reimbursements must be submitted, approved and received by Accounting no later than 45 days after the trip end date to avoid delinquency.

It is the policy of the University to comply with the IRS regulations regarding the provision and reimbursement of business-related travel and to conform to the IRS "accountable plan" rules.

New Tax Liabilities for Late Travel/Entertainment Expense Reports

Late Expense Reports

Beginning July 1, any travel and entertainment claims submitted more than one year after the trip or event will be reported as income and subject to taxes (pursuant to University of California Travel and Entertainment policies G-28 and BUS-79).

Following in the footsteps of other UC campuses, UC Irvine will now report travel and entertainment expenses as income if a claim has not been submitted within one year of the trip or event date. While the out-of-pocket amount will still be disbursed to the employee, the full amount of the expense report will be considered normal income and reported accordingly. This will include any expenses not directly paid to the employee, such as Travel card and CTS direct billing expenses that are approved as part of the trip or event.

Any expense reports submitted after July 1 for trips or events that ended at least one year earlier will be reported and subject to taxes. For example, a report submitted on July 10, 2017 for a trip that was completed by July 9, 2016 will be applicable for taxation.

Cash Advances

Also beginning July 1, cash advances issued to employees for travel and entertainment purposes and not reconciled within 120 days from the identified trip or event end date will be reported as income and subject to taxes (pursuant to University of California Travel and Entertainment policies G-28 and BUS-79).

Cash advances with a trip or event date older than 120 days will become taxable at that time. For example, a cash advance with a trip end date of March 5, 2017 will be considered tax reportable if not submitted for reconciliation by July 6, 2017.

Questions?  Please contact us at:  travel-accounting@uci.edu

More Important Guidelines

  • Department Rules: Keep in mind that your department or unit may have stricter rules than listed on this page. 
  • 45 Days: Travel Reimbursements must be submitted, approved, and received by Accounting no later than 45 days after the end of trip date.
  • Paying for Others: You may share a room, shuttles, and cab rides with another traveler. Don’t pay for another person’s travel, including airfare, lodging, registration, meals, etc.
  • Supporting Docs: Documentation supporting the business purpose may be required (conference brochure, invite, agenda, etc.)
  • Travel Arrangers: Working with your department travel preparer will help ensure any additional departmental requirements are met, including fund restrictions (e.g., alcohol), required receipts, and a speedy reimbursement.