Timeframe for Travel and Entertainment Expense Submission

The employee must adequately account to UC San Diego for expenses within a reasonable period of time.

• In accordance with UC Travel Policy and Entertainment Policy, business expenses must be submitted within 45 days of the trip end date or event end date.  Expenses submitted after this period of time is considered overdue and an explanation must be provided in the reconciliation.
• LATE SUBMISSIONS: In accordance with IRS regulations, Travel & Entertainment (Event) expenses must be submitted within 60 calendar days after the travel or event end date. Failure to do so will result in taxable reporting.
  • A clear explanation must be included as to why the trip or event was not submitted in a timely manner and how the department will ensure future compliance, to avoid the return of the expense report. This justification must be included in the Comments in the Report Header of the Expense Report. 
  • After you receive notification that your expenses are going to be taxed, please contact Payroll (payrollquestions@ucsd.edu) with any questions related to taxation.
  • To minimize the impact on your net pay, contact the Payroll Office immediately via email (payrollquestions@ucsd.edu) to request an exception - Payroll may be able to distribute the tax reporting across a limited number of pay periods. 
• For expenses paid via a personal form of payment, we recommend that expense reports be submitted within a shorter time frame to reduce the financial burden on the employee.

Reimbursements may be taxable if:

• The activity is not directly related to the employee's job and therefore does not have a University business purpose.
• The expense is lavish or extravagant under the circumstances.
• Travel-related and childcare expenses for a spouse, domestic partner, dependent-care provider, and dependents who accompany the employee when pre-approved by the Chancellor or other senior University officer
• The expense is not substantiated with supporting documentation and a receipt if the expense is $75 or greater.
• The employee did not adequately account to UC San Diego for these expenses within a reasonable period of time.
  • As mentioned in the section above, UC Travel Policy and Entertainment Policy require business expenses to be submitted within 45 days of the trip end date or event end date.
    • In accordance with IRS regulations, Travel & Entertainment (Event) expenses must be submitted within 60 days after the travel or event end date. Failure to do so may result in taxable reporting.

• Do I have to submit my report within 60 business days or within 60 calendar days of my trip/event end date (per IRS regulations)?
  • You must submit your report within 60 calendar days of the trip/event end date. For example, if you return from your trip on January 1st, you must submit your report in Concur before March 2nd.   
• I don’t know how to use Concur. How can I submit my expense report in time?
  • Concur is the campus designated vehicle to document travel expenses. If you are not familiar with the tool, you may wish to review the online resources in the Concur Blink page under the Training & Additional Information tab. 
  • Office Hours are offered twice a week to provide live assistance - you can find the Zoom link and schedule in the Finance Office Hours Support page (scroll down to Procure to Pay/Travel and Expense).
  • Services and Support is a portal where you can submit inquiries (see Get Help) and search for Knowledge Base Articles (KBAs) - search for key words such as "Travel", "Events", "Travel & Entertainment Card", "Procurement Card", "Errors", "Book Travel", "Guest Travel", "Personal" or see the different main categories.
  • Virtual Instructor-Led Trainings are available every other month - review the Concur: Help page for more information.
• What if I can't find the receipts?
  • You should submit your report within the 60 day requirement and complete the declaration of lost receipt. This will ensure that you are compliant with UC and IRS regulations.
• What if I'm on extended leave?
  • Being on leave during the 60-day time frame will not excuse the campus from IRS regulations, so we strongly suggest that you work with your department to submit the report within the 60-day time frame. When circumstances of your leave preclude timely submission, you may request an exception to policy. In your request, please cite the dates of your leave.
• I found an expense for a trip that I forgot to include in my report. It’s now more than 60 days beyond my trip/event end date. Will the supplemental report for this expense be taxed?
  • Yes, if more than 60 days from your trip end date has passed, and you need to submit additional expenses, those expenses will be taxable.
• I have a report created, but it is a “Legacy” report (prior to Concur 2.0), and the system will not let me submit it. What should I do?
  • Legacy expense reports can no longer be submitted. You will need to create a new expense report and move all card transactions from the legacy report into the new one before submitting.
• Should I submit an incomplete expense report (Insufficient Documentation) just to meet the deadline and avoid tax implications?
  • No. Submitting an incomplete expense report will likely result in delays/returns and could cause the reimbursement to be considered taxable. Reports must include a valid business purpose, and all required supporting documentation to be considered compliant.
• What if my expense report is submitted on time but returned for corrections?
  • When a report is returned, corrections should be made and resubmitted as quickly as possible. Delays in resubmission could still result in tax implications if the final approved submission exceeds the allowable timeframe.
• Does the tax regulation only affect university credit card transactions?
  • No, the tax regulation relates to all Travel and Event expenses, regardless of the payment method (T&E/CTS card or out-of-pocket payments).
• How can I ensure my expense reimbursement is not taxable?
  • Ensure all expenses are valid and directly related to the business purpose
  • Submit expense reports within the required timeframes specified by University policy (which aligns with IRS guidelines)
  • Provide complete, itemized receipts for all expenses
  • Follow the University’s expense and travel policies (Note: your department may impose stricter guidelines)
• Who is responsible for the tax assessment? 
  • The employee is ultimately responsible for any tax liability resulting from late submissions
• When does the 60-day period start?
  • The 60 calendar day timeframe starts at the conclusion of the Travel or Event Date
• What if I paid expenses related to a future Business Trip or Event? 
  • The 60 calendar day timeframe is based off of the Trip or Event conclusion date and not the transaction date
• Why was I not notified about the tax implications?
  • Employees receive two monthly email reminders from Concur (1st and 15th) 
  • Additionally, before your expense report is fully approved by IPPS, you will be notified that your Trip or Event will be reported as taxable
• I have questions about how the tax will affect my paycheck.  Who should I contact?
  • For paycheck/tax-related questions, email payrollquestions@ucsd.edu
• What if I am not receiving emails from Concur?
  • These emails may be routed to your spam/junk folder.
  • Check that you’ve verified your email address in your Concur profile: Profile Settings>Your Information>Email Addresses>Verification Status.
  • If issues persist, please submit a Services & Support case for further assistance.