9.45 Travel, Individuals Who Accompany
Policy:
The university will prepare and distribute appropriate information on taxable
benefits received by university employees, spouses, dependents, guests,
students, and others who travel with a team or university group, but do
not have a university related purpose. Reporting is not required for individuals
travelling for the benefit of the university.
Procedure:
The department coordinating the travel will identify reportable situations
for the university Controller's Office. The notification should include
the name of any related/associated university employee, and the amount paid
on the traveler's behalf. Appropriate information will be included on the
benefiting employee's W-2 Form or the individual will be issued a 1099 Form
(miscellaneous income). Reportable situations received after December 1
will be included in the subsequent tax year.
Any questions about applicability should be referred to the Vice President
for Administration and Finance.
See also University of Northern Iowa-Travel Guidelines at http://www.vpaf.uni.edu/obo/accounts_payable/tguide.shtml
President's Bulletin, No. 148, 1/27/93 | 
