Expense Reimbursement Instructions

How to get paid back for money you spend on SUSAR business, and what you have to attach. These instructions implement Policy 110 (Fiscal), Policy 130 (Travel), Policy 140 (Expense Reimbursement), and Policy 150 (Travel Advance and Purchasing Card), and are written to keep SUSAR reimbursements non-taxable under the IRS accountable plan rules.

1. Why the Paperwork Matters

SUSAR reimburses expenses under what the IRS calls an accountable plan (Treasury Regulation § 1.62-2). Three conditions have to be met for a reimbursement to be tax-free to you and non-reportable by SUSAR:

•             Business connection. The expense was incurred doing SUSAR business and was authorized in advance.

•             Substantiation. You account for the expense within a reasonable time, with records showing the amount, date, place, and business purpose.

•             Return of excess. You return any advance or overpayment that exceeds your substantiated expenses, within a reasonable time.

If those conditions are not met, the payment becomes a non-accountable payment. SUSAR must then report it as taxable income, on Form 1099-NEC for a non-employee receiving $600 or more in a calendar year, and you pay tax on it. That is the whole reason for the receipt, deadline, and W-9 requirements that follow.

2. Before You Spend

•             All travel must be pre-approved by the Executive Committee before any expense is incurred (Policy 130).

•             Non-travel purchases must be authorized under Policy 110 before they are incurred.

•             Use the SUSAR card where one is available. Reimbursement is for expenses you could not reasonably put on a SUSAR payment card.

3. Receipts — Attach Everything

Attach an itemized receipt for every line you claim. A credit card slip showing only a total is not enough; the receipt must show what you bought.

•             Air travel: receipt for the ticket, plus change fees and baggage fees.

•             Lodging: the hotel folio showing a zero balance. The IRS requires documentary evidence for lodging regardless of amount, and for any other expense of $75 or more. SUSAR requires receipts for all amounts.

•             Rental car: the rental agreement or receipt with itemized costs. Refuel before returning the car.

•             Parking, tolls, taxis, shuttles, rideshare: receipt showing the amount.

•             Other: a receipt showing cost and a description of what was purchased.

Write the business purpose on each receipt or in the description column: what the expense was for and which SUSAR event or activity it supported. “Dinner” is not a business purpose; “Dinner, NUSAR planning meeting, 3 attendees” is.

Meal per diem does not require receipts. See Section 6.

4. Mileage

Mileage for a personal vehicle is reimbursed at the IRS standard mileage rate in effect on the date you traveled (Policy 130). The rate is not fixed in the policy, because the IRS changes it, normally each December and occasionally mid-year.

Current IRS business standard mileage rate

Rate

Source

Effective July 1, 2026, until the IRS changes it

76.0¢ per mile

IRS Announcement 2026-11

Confirm the rate at www.irs.gov/tax-professionals/standard-mileage-rates before you submit, and tell the Treasurer if the rate above is out of date.

Calculate the amount. Use the SUSAR mileage calculator, which applies the current rate and totals your trips for you:

Attach a route map. Every mileage claim must be supported by a printout from Google Maps or a similar service showing the route and the miles claimed. The calculator is a convenience; the map is the documentation, and the claim will be returned without it.

Rules that trip people up:

•             Do not claim fuel, oil, maintenance, or insurance when you claim mileage. The standard rate already covers them. Tolls and parking are claimed separately and do require receipts.

•             Travel between your home and your normal place of work is commuting and is not reimbursable.

•             Show each leg, or mark the trip “round trip,” so the miles claimed match the map.

•             Your mileage record must show the date, starting point and destination, business purpose, and miles. The table below meets that requirement if you prefer paper.

6. What Is Not Reimbursed

Parking tickets and fines, car washes, valet service, room upgrades, airline seat or cabin upgrades, alcohol except as part of an approved event contract, and all personal expenses, including extra hotel nights, side trips, and the expenses of a spouse, family member, or travel companion (Policies 130 and 150).

7. If You Lost a Receipt

Occasionally a receipt cannot be produced. In that case:

•             Write a short statement with the date, vendor, amount, business purpose, and why the receipt is missing, and submit it with your report;

•             Obtain Executive Committee approval, which is required for the exception and is noted in the minutes; and

Missing-receipt statements are permitted only occasionally and are reported to the Executive Committee (Policy 150).

8. If You Are Being Paid for Services

Payment for services is not a reimbursement, and the rules are different. This covers instructors, speakers, evaluators paid for their time, consultants, contractors, and anyone receiving an honorarium, stipend, prize, or award.

•             Submit an invoice, not an expense report.

•             A current, signed Form W-9 must be on file before payment is issued. SUSAR reports payments of $600 or more in a calendar year on Form 1099-NEC.

•             Without a taxpayer identification number on a Form W-9, SUSAR is required to apply backup withholding at 24% to the payment.

•             Corporations are generally exempt from 1099 reporting, but SUSAR still needs the Form W-9 to document the exemption.

•             If you are paid for services and reimbursed for expenses, keep them on separate documents: the invoice for the service, the expense report with receipts for the costs.

9. Form W-9 — When It Is Required

Situation

Form W-9 required?

Ordinary reimbursement of your own expenses, fully receipted

No

Reimbursement claimed without required receipts

Yes

Payment for services, honorarium, stipend, prize, or award

Yes, before payment

Vendor or contractor being set up for payment

Yes

Your name, TIN, address, or entity type has changed

Yes, send an updated form

Download the current Form W-9 at www.irs.gov/pub/irs-pdf/fw9.pdf. Submit it the same way as the Vendor Setup and ACH Transfer Authorization Form: through the secure method designated by the Treasurer, never as an unencrypted email attachment. Completed forms are restricted to the Treasurer and authorized finance personnel and are retained under Policies 510 and 530.

10. How You Get Paid

Reimbursement is made by check or electronic funds transfer and may take four to six weeks to process. To be paid by ACH you must have a current Vendor Setup and ACH Transfer Authorization Form on file. Submit a new one whenever your bank, address, or name changes.

11. Before You Hit Submit — Checklist

•             ☐ The expense was approved in advance.

•             ☐ I used the right form, and the report covers one trip only.

•             ☐ I am inside the deadline: 30 days after travel, 60 days for non-travel expenses.

•             ☐ Every line has an itemized receipt attached, and the business purpose is stated.

•             ☐ Mileage uses the rate for my travel dates, and a route map is attached for each trip.

•             ☐ Any provided meals are deducted from per diem.

•             ☐ Any travel advance is shown on the Cash Advance line and the unused balance is repaid.

•             ☐ A Form W-9 is attached if Section 10 says one is required.

•             ☐ My Vendor Setup and ACH Transfer Authorization Form is current.

•             ☐ The report is signed and dated, and submitted through DocuSign to the Treasurer.

12. Questions

Payment questions: billing@susar.org. Policy questions and requests for exceptions go to the Executive Committee; exceptions may be granted only by the Executive Committee or the Board and are documented in the minutes.