Policy:
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.
Procedure:
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