Members and Visitors must refer to their individual School policies before proceeding with reimbursement procedures. Reimbursement for travel to arrive at IAS will be handled at the initial meeting with the Comptroller. Reimbursement for professional travel and other expenses must be approved by the respective School Administrative Officer.
General Guidelines The Internal Revenue Code provides institutions with requirements that must be met to qualify research and travel expenses as legitimate business deductions. The following guidelines have been established within the framework of these regulations. The regulations require that adequate personal records of each trip be kept, and pertinent information in support of each research or travel expenditure be submitted to your institution. Original receipts are required for all expenses greater than or equal to US $50.00. Receipts for expenditures less than $50 for items, other than lodging, do not need to be submitted. All lodging receipts must be submitted. Reimbursements for expenditures which are not documented by receipts are considered taxable income and must be reported to the Internal Revenue Service. All expenditures should be within the range approved by the U.S General Services Administration.
Original receipts must be the itemized receipt or invoice issued by the supplier or service provider to document and substantiate the business transaction.
If you have come to IAS with an individual federal or state grant that is administered by IAS, contact Roxanne Bridger, firstname.lastname@example.org , for expense reimbursement guidelines specific to your grant.
Travel Expenses To request reimbursement of out-of-pocket travel expenses, a travel voucher with supporting documentation and original receipts should be submitted via the School Administrative Officer within one month of return. The travel voucher is available in a pdf version. The dates and purpose of travel should be noted clearly on the voucher. A record of expenses incurred by the individual while traveling should be maintained and documented by original receipts. Current exchange rates for foreign denominations can be obtained from the Classic 164 Currency Converter.
Mileage for use of one's personal vehicle will be reimbursed at the current government approved rate. The current mileage rate is available at the U.S. General Services Administration Documentation of miles driven must be submitted with the reimbursement request (i.e. Mapquest, etc.).
Gratuities may be included in the amount shown for applicable expenses such as meals, taxi service, etc. The gratuity should be limited to the generally accepted norm of 15% unless the expense is incurred in a country where local practices are not consistent with this guideline. Tips for skycaps, bellhops, and porters are generally limited to US $1.00 per bag.
Policy on air travel class for domestic or international flights varies by School. Please consult your School Administrative Officer.
If a spouse or companion elects to accompany the member on a research/business trip, the additional expenses incurred are considered personal expenses. Travel costs for meals and hotel can only be reimbursed for those expenses incurred during the period of the research/business trip.
In some circumstances, per diem rates may be used for reimbursement in lieu of the itemization method described above. Please consult the appropriate School Administrative Officer for information on per diem reimbursement.