UMBC Travel Policy Training (Virtual)

This training explains the "why" behind UMBC's travel policies, emphasizing compliance with federal tax rules, the IRS Accountable Plan, and university-specific requirements. It aims to help participants understand not just the rules, but the rationale for documentation, substantiation, and approval processes for business travel.

Key Topics Covered:

• UMBC Travel Policy Overview: Travel must support the university's mission and be conducted at the minimum necessary cost. All travel, regardless of funding source, is subject to university regulations [1].
• Federal Tax Rules & IRS Accountable Plan: Explains how travel reimbursements can be excluded from taxable income if they meet IRS requirements for business connection, adequate accounting, and timely substantiation (the "60-day rule").
• Documentation & Justification: Stresses the importance of documenting facts and circumstances for each reimbursement request, including receipts and business purpose.
• Pre-Approval & Authorization: Outlines when pre-approval is required (out-of-state, overnight, international travel) and the risks of traveling without it.
• International Travel: Details additional requirements, including risk review, travel registry, and mandatory insurance enrollment for high-risk destinations.
• Allowable Expenses: Defines what constitutes "ordinary and necessary" expenses, rules for flights, lodging, vehicle rentals, meals, and restrictions on nonconventional lodging (e.g., Airbnb).
• Special Cases: Covers travel with companions, preferred seating, combining business and personal travel, and seeking policy accommodations for religious or medical reasons.

Who Should Take This Training?

All UMBC Employees and Students who travel on behalf of the university, especially those who request reimbursement for travel expenses.

Departmental Approvers responsible for reviewing and authorizing travel requests and expense reports.

Anyone involved in planning, booking, or approving university travel, including those managing sponsored projects or international trips.