Meal and Lodging Policy for Reimbursement
When being reimbursed for meals for others, the specific business purpose of the meal and the names, titles, and business relationship of all people attending the meal must be documented on the reimbursement form.
Meals and Lodging
Faculty and staff will be reimbursed for reasonable food and lodging expenses incurred in connection with University business when filed on a reimbursement form. The University will not reimburse excessive expenses if, for personal reasons, the individual elects to dine or stay at a premier establishment. When expenses for food and lodging appear excessive, the person may be requested by the Financial Services Office or reviewing party to justify the perceived excess.
The detailed portion of a bill for lodging must be submitted with the reimbursement form. Meals provided for others, or group meals, must also be reported on the reimbursement form. When being reimbursed for meals for others, the specific business purpose of the meal and the names, titles, and business relationship of all people attending the meal must be documented on the reimbursement form. TCU reimburses meals and lodging “per receipt.” However, budget managers may establish more restrictive limits for acceptable levels of expenditure reimbursement. See Gratuities Reimbursement policy also.
IRS rules allow for nontaxable reimbursement of meals only in conjunction with overnight business trips. Reimbursements for meals incurred in conjunction with non-overnight business trips are subject to inclusion on the employee’s W-2 form and federal income taxation if the business purpose of the meal is not appropriately documented on the reimbursement form.
IRS rules allow for nontaxable reimbursement of local lodging expenses only when the expenses are for a business purpose meeting specified criteria, including the requirement that the employer required the employee to remain at the activity or function overnight.