Travel and Entertainment (T&E) Updated Reimbursement Requirements

Important information regarding the new reimbursement 45-day requirement effective January 1, 2021

The Business Resource Center will begin enforcing UC Travel Policy G-28 (Section V.I.1., page 39) and UC Policy BUS-79 (Section V.A.1., page 15), whereas travel and entertainment reimbursement submissions should not exceed 45 calendar days after the end of a trip or event. This new enforcement is part of the continuing effort by the Business Resource Center to implement policy directives, address recommendations from recent internal and external audit findings, and align with Internal Revenue Service regulations.

Enforcement of this policy results in the following changes to our reimbursement process effective January 1, 2021:

  • Reimbursement requests received by the BRC within 45 calendar days of the trip or event - no change to reimbursement practice, no taxable income.
  • Reimbursement requests received by the BRC after 45 days, but before 60 days after trip or event - requires exceptional approval and will not generate taxable income.
  • Reimbursement requests received by the BRC after 60 calendar days from the last day of travel or the event – will be reported as taxable income to the employee without exception

Should an employee submit reimbursement after 60 days, the employee should consult with their tax professional about deducting the reimbursement on their tax return.

Please contact Brad Niess or BRCTravelandEnt@ucop.edu if you have any questions, concerns, or require guidance related to this policy enforcement.