Financial Services
Policies and Procedures - Travel
Policy 8 - Non-State Employees - Reimbursement of Travel Expenses
Non-State Employees
Non-state employees traveling on state business whose expenses are paid or reimbursed
by the State of North Carolina are subject to these regulations, including
statutory subsistence allowances, to the same extent as are state employees.
Travel expenses for members of a non-employee's family are not
reimbursable.
Prospective Professional Employees
Department heads or comparable supervisors are authorized to approve reimbursement
of transportation expenses of prospective professional employees for employment
interviews. These expenses are limited to transportation and subsistence for
three (3) days (or 5 days if one is a Saturday) at the in-state rate.
Students
Students at state institutions who travel on official state business and whose
expenses are paid or reimbursed by the State of North Carolina are subject to
these regulations, including statutory subsistence allowances, to the same extent
as are state employees. All other student related travel must be paid from non-state
funds supporting that particular organization or activity.
Student travel for academically required projects, papers, theses or dissertations
is not considered official state business. However, if the student is traveling
for the purpose of presenting at a conference or meeting and is officially
representing the university during the travel, the university may choose to
reimburse the student's travel and subsistence costs from institutional trust
funds only. Approval must be signed by the student's department head. Student
travel expenses while working as an employee of the state is considered official
state
business
when
traveling
on behalf
of
their
position.
If travel is reimbursed for a grant funded position, the reimbursement must
be paid from grant funds. Travel by students for the purpose of participating
in athletic contests and activities
of student
organizations
must
be paid from
funds
supporting the particular organization or activity.
Non-Resident Aliens
Non-resident aliens are subject to withholding of taxes on travel reimbursement
unless they file for tax exemption. To avoid withholding on the reimbursement,
a tax treaty must be in effect with the individual's country. Request for withholding
exemption involves submitting IRS form 8233 to the Tax Compliance Officer,
270 Mossman Building, for forwarding to the Internal Revenue Service. IRS regulations
require holding of reimbursement payments for ten days after the form is mailed
to the IRS. In order to avoid delays in travel reimbursement to non-resident
aliens, the form 8233 should be received in the Tax Compliance office two weeks
prior
to the date travel reimbursement is expected.
Only holders of certain visa types are eligible to receive travel reimbursements
or benefit from University paid travel. Call the Tax Compliance Officer at
ext. 6-0384 for details concerning eligible visa types.
Attendants For Handicapped Employees
State policy does not permit the routine payment of salaries for attendants
for handicapped employees. Payment of subsistence expenses (motel and meal
costs)
for attendants may by reimbursed if advance approval is obtained from the Department
Head, if an attendant is needed due to an overnight stay away from home on
official state business.