Overview
Employees should submit travel within 45 calendar days after completion of the trip or event. Expenses for travel not submitted or not fully approved within 60 calendar days after completion of the trip or event, if reimbursed, are taxable income per the IRS.
Expense Reports submitted after 60 days may not be reimbursable; however, travel expenses over 60 days should still be entered into an Expense Report for review by UGA Accounts Payable. UGA Accounts Payable will deny any Expense Reports past 60 days and contact the Expense Approver. For the full process, please visit the Taxable Travel Website.
Submitting the Expense Report after 60 days allows the traveler's HR Supervisor and Expense Manager to review the charges for appropriateness and accuracy, as well as ensuring the appropriate per diem, mileage, and other rates are calculated correct before submission to Payroll on the Taxable Travel form. Submission of a Taxable Travel expense will result in a Supplemental Pay Account Code: 52650 - "Supp Pay Non-Ret Elig-Staff" for Staff and 516250 - "Supp Pay Non-Ret-Faculty" for Faculty.
Taxes will be withheld from expense payments, and the employee receives the reimbursement as part of normal payroll processing.
The 60 day policy does NOT apply to Non-Travel Related Expenses, as indicated by the Expense Line selection.
Related Resources
Taxable Travel Website