Student Business Travel Certification Form
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1
2
3Responsible Executive: Controller
Tax Department
Responsible Department: Tax
Review Date: November, 2012
STUDENT TRAVEL AND TAX
ISSUES
POLICY STATEMENT
OVERVIEW
A payment/reimbursement to a student for travel represents either a “University business expense” or a
“fellowship/scholarship/award” (“FSA”) payment. We are providing this additional guidance in order to
assist faculty and students in appropriately classifying the type of payment made. This revised guidance
may allow more students to travel on a tax-free basis, if the proper documentation is provided. From a
tax standpoint, you should be aware that properly documented business expenses are non-taxable
payments/reimbursements to the recipient. FSA payments may represent taxable income to the student
(and in cases of non-U.S. persons may also require withholding and reporting).
I.
UNIVERSITY BUSINESS EXPENSE
A.
What Qualifies As A Business Expense?
In order to meet the criteria of “University business travel”, the purpose of the payment
must represent a reimbursement for business expenses incurred for travel made on
behalf of the University (i.e., the University is the primary beneficiary of the student’s
travel). A payment of this type meets the business connection requirement of the IRS
definition of an Accountable Plan and can be made on a tax-free basis. Please see
( ).
Examples of the types of student travel that could be considered “business expenses”:
•
If the travel directly supports a faculty member’s project or research program,
or;
•
If the travel is related to presenting or leading a session at a conference (a
photocopy of the conference program indicating the traveler is a speaker/presenter will
be required), or;
•
If the travel is required to officially represent the University.
B.
How to Report Business Expenses for Reimbursement
•
Report business expenses through the travel ND expense reporting system. This
includes providing proper documentation and filing the expense report within 60 days of
the date the expense is incurred or paid.
•
New Requirement: The student must include with the expense report a “Student
Business Travel Certification Form” (here is the electronic link:
-
also see form below),
approved by a faculty member to show that the travel meets one of the business
purposes mentioned above.
Student Travel and Tax Issues
Page 1
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