税务信息: & 移动

美国国税局公布里程税率:

从一月开始. 1 2016 the standard mileage rates for reimbursement for the use of a car (also vans, pickups or panel trucks) will be:

The mileage rates are set by the IRS and are expected to change each year. 请 确保你用的是正确的速率.

Travel Reimbursement Procedures for students: 旅行费用 reimbursement is usually treated as an unqualified travel scholarship (IRS Pub 970) . Mandatory tax withholding from the travel reimbursement amount is done for foreign students who are non-residents for tax purposes (IRS notice 87-31), and a 1042-S tax form is issued at year end. 不需要预扣或申报 for US students and foreigners who are residents for tax purposes, but those students are reminded a travel scholarship is taxable 收入 and should be reported on their 个人纳税申报表.

Two exceptions to the 'scholarship' classification of travel expense reimbursement 存在于国税局的规定中. 1) a student worker who is traveling in their NMT employee role (IRS code section 62) ; 2) a student travels as a member of a team for purposes 一场竞赛. These costs are handled under the accountable plan. 旅行费用 is the university's business expense, and not '收入' to the traveler. 一个例子 is a research assistant who travels to present NMT's research at a conference; or an individual who has received a scholarship for service and has travel requirements in their job duties; or an engineering student who travels to compete in a bridge 构建竞争.

请 complete the foreign student travel questionnaire on the Travel office web page and submit it to the Travel department with the 旅行申请表.

Travel Reimbursement Procedures for vendors and guests:   非雇员旅行报销表 . Forward the completed form to the travel office.  要遵循的程序 vendors and NMT guests are documented here: 非雇员旅行程序.

如果旅行者是外国人，那么 外国国家访客数据表 must also be completed and forwarded to the federal tax compliance manager.

应聘人员的差旅费报销: Under IRS ruling 63-77, interview expenses for a job applicant are not considered 收入 to the individual when the reimbursement does not exceed the actual expenses. 旅行费用 is covered under the accountable plan. 这同样适用于美国 公民和外国人. 填写非雇员旅行表格.

员工的行动

员工搬家费用政策

程序: The department Vice Presidents administer the employee move policy for activity in 他们的部门. The departmental coordinator is responsible for communicating procedures to the new employee for the steps in the reimbursement process. 部门会计 is responsible for coordinating the issuance of advances, where the advance is part 提供给新员工的福利.

To issue an advance to the new employee, a Direct Payment form (DP) and backup documentation 需要处理费用吗. An editable pdf version of a DP is located on 应付帐款页.

After the move, all employees shall present their receipts for move expenses and a signed version of the expense form (example is linked below) to the Payroll manager (Wells Hall) within the timeline stated in the  moving expense policy. 个人 in staff positions may receive an email defining the home 移动中获益 instead of 正式的工作录用信.

Documentation on advances and reimbursements for moving expenses are reviewed by the Payroll Manager, 然后处理. The employee receives the reimbursement funds on a regular paycheck.  

搬家费用报销工作表 example This form is part of the backup to the DP and is required to either receive a reimbursement of expenses paid out, or to close out an advance. 员工会 be given assistance from the Federal Tax Compliance manager to complete the reimbursement spreadsheet and identify any payroll tax liability that the employee has.

关于搬家费用的常见问题:

  1. What individuals 被覆盖 under this benefit?  雇员的家庭成员 被覆盖. That is anyone who has both the employee's former home and the new home 作为他们的家.
  2. 我可以要求赔偿搬两套房子的费用吗? 你必须确定你的“主要住所”，如果你 拥有多处住所. The personal transportation costs are reimbursed from your 是你在NMT新工作地点的主要所在地. But the amounts paid for a professional moving service that moved goods from your 2nd home may be covered.
  3. Am I going to be reimbursed for all my move expenses? 报销水平各不相同 每个员工. The benefit amount is specified in your job offer letter. 它可能 be the actual cost with a not-to-exceed limit, or a lump sum amount.
  4. 谁为这项福利缴纳所得税?  雇员将有纳税义务，如果 their benefit amount exceed the moving expenses allowed under the IRS guidelines in 他们的出版物 521 -搬家费用. Each employee must complete the 搬家费用报销工作表 (see the 上面链接的例子). This worksheet identifies the taxable amount of their home 移动中获益.  Income, Social Security and Medicare taxes will be deducted from the employee's NMT paycheck for any of the 移动中获益 that is classified as taxable 收入. 
  5. Do I have to report the move expenses on my 个人纳税申报表?  这取决于. 请 see IRS publication 521 to determine what to report on your 纳税申报表. W-2表格 you receive from NMT will report your home move reimbursement amount. ……很重要。 to note that qualified moving expenses you incurred that are larger than the amount covered under your employee benefit may be able to be claimed as a deduction on your 纳税申报表. 向你的税务顾问寻求帮助.