(also known as Companion Travel)
IRS regulations state that any reimbursement for companion travel is considered taxable income to the employee unless the companion travel is a) for a bona fide business purpose, b) benefits the College, and c) is documented.
The College’s policy is that in certain authorized circumstances the College will pay, or will reimburse for travel, meals and expenses of the spouse/partner of an employee. Specifically, while performing his/her official duties in the areas of development, alumni relations, and other business of the College, the President may be accompanied by his/her spouse/partner, who is expected to make an important contribution to achieving the purposes of the travel or events. In those cases, the College’s policy is to authorize the payment of all travel and related expenses of the President’s spouse/partner.
Under the accountable travel plan of the College all expenses must be documented and receipts provided. In addition, when companion travel is covered, the following conditions must be met in order to exclude the travel costs from the taxable income of the employee:
- the spouse/partner attends and contributes to the official function, and
- the purpose of the travel, the activities of the spouse/partner relating to College business and the expenses incurred are fully documented
Any spouse/partner travel other than the President must be approved, in advance, by the President.
Payments for travel expenses for any College employee’s spouse/partner, (or dependent or guest) that do not meet these criteria will not be reimbursed by the College.
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