From version 1.3
edited by Patrick Masson
on 2018.09.14 at 09:46:19 PDT
To version 2.1
edited by Phyllis Dobbs
on 2018.10.10 at 14:01:04 PDT
Change comment: There is no comment for this version

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1 -XWiki.pmasson
1 +XWiki.PhyllisDobbs
Content
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3 3  
4 4  ==== **__Out of Pocket, Mileage, and Per DIem Reimbursement Request Form & Instructions__** ====
5 5  
6 -Please download or copy the Out of Pocket, Mileage, and Per Diem Reimbursement Request Google doc found here:
6 +Please download or copy the [[Out of Pocket, Mileage, and Per Diem Reimbursement Request Google doc>>url:https://docs.google.com/spreadsheets/d/1YuVP_UHIHC6mmNohVgT_ldIOrzinilJoeAJBswtZnu0/edit?usp=sharing||rel="__blank"]].
7 7  
8 -* [[https:~~/~~/docs.google.com/spreadsheets/d/1YuVP_UHIHC6mmNohVgT_ldIOrzinilJoeAJBswtZnu0/edit?usp=sharing>>url:https://docs.google.com/spreadsheets/d/1YuVP_UHIHC6mmNohVgT_ldIOrzinilJoeAJBswtZnu0/edit?usp=sharing]]
9 -
10 -1. Complete the mileage, per diem, and other expense tab at least once per month or once per trip.
8 +1. Complete the mileage, per diem, and other expense tab a minimum of once per month. Reports may be submitted more frequently and should contain the costs of a trip.
11 11  1. The submitter may request reimbursement for actual meals & incidentals receipts not to exceed the per diem rate; alternately, the submitter may elect per diem reimbursement (no receipts are required if the submitter uses per diems).
12 12  1. Complete the summary tab.
13 13  1. Send the completed form to treasurer@lists.opensource.org for approval.
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19 19  
20 20  Please maintain a picture or PDF of the receipt for each non-mileage or non-per diem expense for which you will request reimbursement. Also, please note the reason for the expenditure, such as "flight to OSCON" or "hotel stay for face-to-face Board meeting."
21 21  
22 -When requesting reimbursement, please be sure to mark your reimbursement preference. Reimbursements may be made by PayPal, check (US only), or wire transfer (both standard wire transfers and Transferwise). Personal banking details should not be included on the reimbursement request, which will be reviewed by several members of the Board.
20 +When requesting reimbursement, please be sure to mark your reimbursement preference. Reimbursements may be made by PayPal, check (US only), or wire transfer (both standard wire transfers and Transferwise). __Personal banking details should not be included on the reimbursement request,__ which will be reviewed by several members of the Board.
23 23  
24 24  
25 25  ==== **__Mileage__** ====
26 26  
27 -Mileage incurred in doing errands or attending meetings/appointments on behalf of OSI is reimbursable. However, personal miles are not reimbursable, nor is mileage that is associated with a car that OSI rents. The mileage reimbursement is considered repayment for business use of a personal vehicle and is not taxable to employees, contractors, or volunteers.
25 +Mileage incurred in doing errands or attending meetings/appointments on behalf of OSI is reimbursable. However, personal miles are not reimbursable, nor is mileage that is associated with a car that OSI pays to rent on your behalf. The mileage reimbursement is considered repayment for business use of a personal vehicle and is not taxable to employees, contractors, or volunteers.
28 28  
27 +The [[IRS sets the mileage rate>>url:https://www.irs.gov/tax-professionals/standard-mileage-rates||rel="__blank"]] at least once per year to account for the cost of operating a vehicle including: gas receipts, maintenance, and insurance. For 2018, the mileage rate is 54.5 cents per mile.
29 29  
30 -The IRS sets the mileage rate at least once per year to account for the cost of operating a vehicle including: gas receipts, maintenance, and insurance. For 2018, the mileage rate is 54.5 cents per mile.
31 31  
32 -
33 33  ==== **__Per Diems__** ====
34 34  
35 -The per diem rate covers meals (breakfast, lunch, dinner) and incidental expenses for travel incurred on behalf of OSI.
32 +The per diem rate covers the submitter's meals (breakfast, lunch, dinner) and incidental expenses for travel incurred on behalf of OSI.
36 36  
37 -* US per diem rates published by month and city/state: https:~/~/www.gsa.gov/travel/plan-book/per-diem-rates
38 -* Non-US per diems per the US State Department: https:~/~/aoprals.state.gov/web920/per_diem.asp
34 +* [[US per diem rates published by month and city/state>>url:https://www.gsa.gov/travel/plan-book/per-diem-rates||rel="__blank"]]
35 +* [[Non-US per diems per the US State Department>>url:https://aoprals.state.gov/web920/per_diem.asp||rel="__blank"]]
39 39  
40 40  (((
41 41  The submitter may request reimbursement for actual meals & incidentals receipts not to exceed the per diem rate; alternately, the submitter may elect per diem reimbursement (no receipts are required if the submitter uses per diems).
39 +
40 +
41 +
42 +==== **__Food, Beverage, and Entertainment Expenses__** ====
43 +
44 +The 2017 Tax Cuts and Jobs Act eliminated the deductibility of entertainment, amusement, or recreation.
45 +
46 +
47 +On [[October 3, 2018>>url:https://www.irs.gov/newsroom/irs-issues-guidance-on-tax-cuts-and-jobs-act-changes-on-business-expense-deductions-for-meals-entertainment||rel="__blank"]], the IRS clarified that business meals continue to be deductible if:
48 +
49 +1. the taxpayer is present
50 +1. the food or beverage must be consumed in the course of ordinary organization business
51 +1. the food or beverages are not considered lavish or extravagant
52 +1. the meals may be provided to a current or potential business customer, client, consultant or similar business contact.
42 42  )))

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