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 traveling for the benefit of the university.
The department coordinating the travel will identify reportable situations to the Office of Business Operations. 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 Senior Vice President for Finance and Operations.
See also University of Northern Iowa-Travel Guidelines at http://www.obo.uni.edu/accounts-payable/travel-guidelines
President's Bulletin, No. 148, 1/27/93; updated by Senior Vice President of Finance and Operations, 12/27/17