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, and the expenses must meet the following conditions:
- Reimbursements and advances provided to travelers under the plan must be for business related expenses only;
- 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 earliest date the expenses were incurred;
- Tuition Reimbursement must be submitted with the required supporting documentation within 90 days from the course end date.
Exceptions to the 90-day Accountable Plan Rules may be requested on the UWM Accountable Plan (90-Day) Exception Rule Request Form, when the above requirements are not met due to extenuating circumstances. Extenuating circumstances for employees may be defined as a serious illness or other unforeseen emergency out of the control of the employee. Employee negligence, misunderstanding, large workload, etc. are not considered extenuating circumstances.