Developing Tribal Travel Policies
Using IRS and OMB Guidelines
Human Resources
March 29 - 30, 2011 |
Las Vegas, NV | Platinum Hotel
For a rate of $119 per night call 877-211-9211 by March 7th and mention Falmouth March program. |
$755 |
Get your HR certificate and upgrade your credentials. This class can be counted toward the maintenance of your Indian Country Human Resource Certification. Click here or call 1-800-992-4489 for details.
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 that pay 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 accountability
test and what to do if
your plan doesn't.
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
- Avoiding 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 (2011)
- Tolls
- Miscellaneous costs
Per Diem
- What MIE is
- Maximum allowable — OMB A-87
- What happens to savings?
- When per diem is taxable
Special Situations
- Compliance with OMB A-87
- Excess baggage charges
- First-class air travel
- Cabs
- When tips are allowed
- Comped hotel rooms
- Employer-provided vehicles:
- How taxed
- How reported
- When excluded
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