Travel Payments - Tax Codes and Reporting

The following table are for travel related payments. The same information is available for Miscellaneous Payments.

DESCRIPTION OF PAYMENT TAX CODE SUBJECT TO DEDUCTIONS FOR TAX ID REQ REPORTED ON

FED TAX STATE TAX FED FORM STATE FORM

Moving Expenses (Nontaxable) 0 No No Yes W-2 W-2

Moving Expenses (Taxable) W Yes Yes No W-2 W-2

Per Diem for Foreign Travel 0 No No No - -

Actual Travel Expenses 0 No No No - -

Unrecovered Travel Advances - Employee W Yes Yes Yes W-2 W-2

Unrecovered Travel Advances - Non-employee 7 Yes Yes Yes 1099 Misc 1099 Misc

Unsubstantiated Travel Expenses - Employee W Yes Yes Yes W-2 W-2

Unsubstantiated Travel Expenses - Non-employee 7 Yes Yes Yes 1099 Misc 1099 Misc

Unsubstantiated Travel Expenses Incurred by an Independent Contractor or Consultant 2 No No Yes 1099 Misc -

Actual Travel Expenses of Spouse Accompanying Employee on University Business 0 No No No - -

Actual Travel Expenses for Preemployment Interview (Nonemployee) 0 No No No - -

Actual Travel Expenses of Spouse Accompanying Job Applicant on Preemployment Interview 0 No No No - -

Actual Travel Expenses Incurred in Rendering Charitable Service to the University (Nonemployee) 0 No No No - -

Actual Travel Expenses Incurred in Accepting a Non-Reportable Prize or Award 0 No No No - -

Actual Travel Expenses Incurred by an Independent Contractor or Consultant 0 No No No - -

Subsistence Reimbursements for Travel Assignments of More Than One Year Refer to Accounting Manual chapter P-196-11, Accounting for and Tax Reporting of Mandatory Deductions and Insurance Benefit Contributions

DESCRIPTION OF PAYMENT	TAX CODE	SUBJECT TO DEDUCTIONS FOR	TAX ID REQ	REPORTED ON
FED TAX	STATE TAX	FED FORM	STATE FORM
Moving Expenses (Nontaxable)	0	No	No	Yes	W-2	W-2
Moving Expenses (Taxable)	W	Yes	Yes	No	W-2	W-2
Per Diem for Foreign Travel	0	No	No	No	-	-
Actual Travel Expenses	0	No	No	No	-	-
Unrecovered Travel Advances - Employee	W	Yes	Yes	Yes	W-2	W-2
Unrecovered Travel Advances - Non-employee	7	Yes	Yes	Yes	1099 Misc	1099 Misc
Unsubstantiated Travel Expenses - Employee	W	Yes	Yes	Yes	W-2	W-2
Unsubstantiated Travel Expenses - Non-employee	7	Yes	Yes	Yes	1099 Misc	1099 Misc
Unsubstantiated Travel Expenses Incurred by an Independent Contractor or Consultant	2	No	No	Yes	1099 Misc	-
Actual Travel Expenses of Spouse Accompanying Employee on University Business	0	No	No	No	-	-
Actual Travel Expenses for Preemployment Interview (Nonemployee)	0	No	No	No	-	-
Actual Travel Expenses of Spouse Accompanying Job Applicant on Preemployment Interview	0	No	No	No	-	-
Actual Travel Expenses Incurred in Rendering Charitable Service to the University (Nonemployee)	0	No	No	No	-	-
Actual Travel Expenses Incurred in Accepting a Non-Reportable Prize or Award	0	No	No	No	-	-
Actual Travel Expenses Incurred by an Independent Contractor or Consultant	0	No	No	No	-	-
Subsistence Reimbursements for Travel Assignments of More Than One Year	Refer to Accounting Manual chapter P-196-11, Accounting for and Tax Reporting of Mandatory Deductions and Insurance Benefit Contributions

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