Nonovernight Meal Payments Policy

Basis for Policy

The Internal Revenue Service (IRS) considers advances, allowances, or reimbursements paid to an employee for meal expenses incurred during one-day, nonovernight travel as taxable income. As taxable income, the amount is reported to employees on an IRS Form W-2 "Wage and Tax Statement."

The Research Foundation's policy regarding these meal expenses is designed in compliance with IRS regulations. The policy and associated responsibilities are described in the sections below.

Policy

Payments to Research Foundation (RF) employees for nonovernight meal expenses must be included in the employee's paycheck as gross income and reported on the employee's Wage and Tax Statement (IRS Form W-2). In addition, taxes must be withheld and related fringe benefits must be charged to the account from which the employee is paid.

Advances are not permitted for nonovernight meal expenses.

Exception to Policy

Meal expenses incurred by a Research Foundation employee in conjunction with a Research Foundation business meeting are treated by the IRS as miscellaneous business expenses. Reimbursements for such expenses are not included in the employee's gross income, and are not subject to IRS reporting, taxation, and withholding requirements.

Required Form

The Taxable Meal Payment Request and Authorization Form (word) (pdf) must be used to record nonovernight meal expenses. The form is in the Forms resource area of the Travel business area.

Approvals

The employee must complete and sign the form to indicate the expenses incurred. The operations manager or delegate must review and sign the form to indicate approval of payment for the expenses.

Deadline

The form must be completed and submitted for review and approval to the office at the operating location that is responsible for handling travel matters within two weeks following the conclusion of the trip.

Responsibilities

Operating Locations

The Research Foundation operations manager is responsible for ensuring that

Central Office

The director of Human Resources and Administration is responsible for

 

 

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