Note: Requests go to the CALS accountant and need to include the dollar amount requested, and Chair approval, even though currently the form does not indicate it is required.
Per UW Travel Policy 201, University Requirements for an Accountable Plan
For travel reimbursements and payments to be considered non-taxable income, the University’s travel policies and operational standards must comply with the IRS Accountable Plan Rules. To be considered an “Accountable Plan,” an employer’s business expense reimbursement arrangement must meet the following conditions:
- Reimbursements and advances provided to travelers under the plan must be for business related expenses only.
- Advance payments must be reconciled within 30 days of the end of the business trip.
- To be eligible for reimbursement:
- Travel related expenses must be submitted with the required supporting documentation within 90 days from the end of the business trip.
- Non-travel related expenses must be submitted with the required supporting documentation within 90 days of the date the expense was incurred.
- Tuition Reimbursement must be submitted with the required supporting documentation within 90 days from the course end date.
For extenuating circumstances, Deans, Divisional Dean’s Office Directors, or Divisional Business Office Leadership have the authority to grant exceptions for employees to allow for expense reimbursement, under the Accountable Plan, when the above requirements are not met. Extenuating circumstances for employees may be defined as a serious illness or other unforeseen emergency out of the control of the employee. Employee negligence is not considered an extenuating circumstance. All exceptions to the Accountable Plan granted for employees must meet the following requirements:
- Completion of a CALS Accountable Plan Exception Request Form detailing the reason why the 90-day timeframe was not met and the Dean’s, Divisional Dean’s Office Director’s or Divisional Business Office Leadership’s approval.
- The completed CALS Accountable Plan Exception Request Form must be electronically attached to the expense report at the time the report is submitted.
No exceptions will be granted for non-employees for either travel or non-travel related expense reports submitted in excess of the 90 day requirements of the Accountable Plan. Instead, non-employee reimbursement requests submitted in excess of the 90 day requirements of the Accountable Plan must be submitted to Accounts Payable using a Payment to Individual Report (PIR) and charged to Account Code 2620 (Services-Professional).
Expense reimbursements not in compliance with the above accountable plan requirements will be reported as taxable income for the individual reimbursed.
Please contact your CALS Business Services accountant with questions.