Developing Tribal Travel Policies
Using IRS and OMB Guidelines
Human Resources
November 11-12, 2009 |
Las Vegas, NV | Platinum Hotel
For a group rate of $99, please call 1-877-211-9211 and mention Falmouth Institute by October 20. |
$755 |
Recently, the Internal Revenue Service (IRS) informed
numerous tribal employees that they owe substantial
back taxes due to non-compliance with IRS regulations regarding
employer-paid and reimbursed travel costs. Many
tribes believe that if they only pay their employees per
diem costs, no problems will result. Don’t be misled.
Organizations paying travel costs should have “accountable”
plans in place, but many do not. The issue of tribal
or corporate credit cards creates another set of challenges.
Attend this session and learn how to establish travel reimbursement
plans that
meet the accountable
test and what to do if
you do not have such a
plan.
Please click here to view the brochure.
Topics that will be covered include:
Types of Travel Reimbursement
- Actual — no limit
- High-low
- Accountable
- Non-accountable
IRS Guidelines
- How it defines “travel expenses”
- When travel reimbursements become income
- How reimbursements are reported to the IRS
- Criminal sanctions
Non-Accountable Plans
- Reporting as wages
- FICA/FUTA withholding
- Cost to employer
- How to avoid non-accountable states
Accountable Plans
- In-service rule
- Documentation requirements
- Per diem limits
- Per diem over federal rates
Travel Advances
- Risk
- Accounting requirements
- Vouchering out
- Requirements for returning
- Documentation
Credit Cards
- Relationship to plan type
- Documentation
- Double-dipping
- Receipt requirements
- Danger signs
|  Entertainment Expenses
- Legitimate business rule
- Documentation requirements
- While on travel
- While at home
- Avoiding personal income
- George M. Cohen rule
Vehicles
- In lieu of air travel
- Two or more travelers
- Mileage rates (2009)
- Tolls
- Miscellaneous costs
Per Diem
- What MIE is
- Maximum allowable — OMB A-87
- What happens to savings?
- When per diem is taxable
Special Situations
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