Per Diem is defined as the reimbursement for: meals, meal gratuities, and fees, and tips given to porters, baggage carriers, bellhops, hotel maids, stewards, or stewardess on ships, and hotel servants in foreign countries.
Per Diem Allowances: The amount reimbursed is limited to the lesser of (a) actual expenditures or (b) whichever of the following maximum applies: For in-state travel -- $30 a day; for out-of-state travel -- $39 a day, or the Federal Rate. Federal Per Diem Rate
In order for reimbursement to be excluded from taxable income, when there is not an overnight stay the travel reimbursement must be ordinary and directly related to the conduct of University business, IRC 274(a)(1)(A).
In those few situations whereby the department has agreed to reimburse outside of the IRC 162(a) and IRC 274(a)(1)(A), reimbursement will be reported as taxable income to the employee. See Administrative Procedures Manual [Section 70]
Foreign Per Diem: Foreign Per Diem Rates
Foreign Travel Per Diem. The foreign travel per dim allowance (FTPDA) is a payment in lieu of reimbursement for actual expenses. The FTPDA is intended to cover the costs of meals at adequate, suitable and moderately priced facilities including costs of mandatory service charges, taxes, laundry and dry cleaning.
The FTPDA will be based on the most current publications of the U.S. Department of State maximum travel per diem allowances for foreign areas. The daily FTPDA will be 100% of the listed M & IE rate in the referenced publication.
The actual costs of lodging plus applicable tax and service charge will be reimbursed to the traveler.
Travel Detail Requirements:
Travel reimbursements require original receipts. In addition, all pertinent expenditures for the travel should be listed on the travel claim and in trip detail.
Trip details should include items purchased via the Purchasing Card, Direct Bills, or items claimed on a Claim Voucher.
Lodging:
Original detailed itemized receipts are required. Rate should be single rate, if rate is for two people explanation is necessary. Explanation should include name of second person and if he/she is a University of Idaho employee and what function they are fulfilling. (May be purchased on the UI Purchasing Card)
Registration:
Original itemized receipt are required. Per diem should not be claimed for meals
that are included in registration fee.
Transportation:
Private Vehicle: Reimbursement is at 45.5 cents per mile (effective 01/01/2009) unless other wise indiciated. Number of miles should be indicated on Travel Expense Claim. Note: Mileage rate when moving is 24 cents per mile (effective 01/01/2009) and should be reimbursed on a Claim Voucher through Accounts Payable.
Airline:
Original itemized receipts are required. Receipts should reflect date, amount, method of payment, ticket number, vendor name, destination and dates of travel. (May be purchased on the UI Purchasing Card)
Rental Car:
Original itemized receipts are required. (May be purchased on the UI Purchasing Card)
Fuel:
Original itemized receipts are required. If expenses are for anything other than a rental car an explanation will be necessary. (May be purchased on a UI Purchasing Card for rental vehicles, courtesy cars, or motorpool vehicles only.)
Taxi, limo etc..:
Receipts are not required unless the cost exceeds $75.00. (Purchasing card purchases require receipts regardless of amount.)
Miscellaneous Expenses: Require original receipts and an explanation.
Telephone:
Original itemized receipts are required.
Parking:
Original itemized receipts are required.