Travel Expense Documentation

The purpose of this policy guideline is to describe IRS documentation guidelines for reporting travel expenditures.

Internal Revenue Service publication 463 Travel, Entertainment, Gift and Car Expenses sets forth requirements for reimbursing employees for business travel and entertainment expenses (T & E).  Employees requesting reimbursement are to provide documentation as outlined below.  If employee received a travel advance, he/she must reimburse to Macalester College any amount advanced in excess of the substantiated expenses within two weeks after the T & E event.

Guidelines for Travel Expense Reimbursements:

Travel Meals – 704002 Domestic / 704202 Foreign

  • Date - include breakfast, lunch or dinner notation
  • Business purpose
  • Location
  • List of attendees (list self if alone)
  • Include itemized receipt and credit card receipt
      (Guidelines do not apply to local food/meals – 700005)

Transportation and Mileage –704003, 704004, 704005 Domestic / 704203, 704205 Foreign

  • Date(s)
  • Business purpose
  • Destination
  • Mode of transportation
  • Miles traveled
     (Parking and Tolls – 704006 Domestic / 704206 Foreign)


Conference Fees - 704500

  • Date(s)
  • Business purpose
  • Location
  • Name of conference

Hotel - 704001 Domestic / 704201 Foreign

  • Date(s)
  • Business purpose
  • Location

Airfare – 704000 Domestic / 704200 Foreign

  • Date(s)
  • Business purpose
  • Destination

 

U:1/2011