Meals, Lodging and Per Diem

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Overview of Meal and Incidental Expense (M&IE)

Meal and Incidental Expense (M&IE) is no longer reimbursed for travel lasting less than 24 hours. Effective September 1, 2008, the University will not reimburse for meals and incidental expenses (tips and fees for service) when travel is less than 24 hours unless the trip includes an “overnight stay” as supported by a lodging receipt. 

Previously, reimbursement was allowed for trips of over 12 hours.  An exception to the overnight stay requirement may be allowed for a meal expense in connection with a business meeting, recruitment, entertainment or other meal authorized by UCOP Business and Finance Bulletin BUS-79, Expenditures for Business Meetings, Entertainment, and Other Occasions.

This change is a result of revisions in the IRS Taxable Fringe Benefit Guide and is reflected in the UCOP Business and Finance Bulletin G-28, Policy and Regulations Governing Travel. Section VIII.C and Appendix C of the Bulletin provide further details about reimbursement for travel of less than 24 hours.

Meal and Incidental Expense (M&IE) is a maximum amount that UCB travelers can claim daily for meals and incidentals (tips) during short-term business travel in the continental United States. You may claim only the actual amount spent, and that amount may not exceed:

How Does Meal and Incidental Expense (M&IE) Differ from per diem?

M&IE is not the same as per diem. Per diem applies only to long-term U.S. travel (30 days or more); travel in Alaska, Hawaii, and the U.S. possessions; and foreign travel.

Policy note: The UC policy governing Meal and Incidental Expense (M&IE) has been in place for some time. Increases in the maximum daily amount for travel do not constitute a change in policy. Stringent auditing practices ensure compliance with M&IE regulations.

Recording and Reporting M&IE

Receipts

Before your trip, ask your department travel preparer if you must turn in receipts at the end of your trip. The Travel Office doesn't require meal receipts to accompany the Travel Expense Report, but departments may require them to calculate the actual amount to claim for M&IE reimbursement. If your department does not require receipts, keep a log of the date and expense of each meal for each day of travel.

Remarks

If actual meal expenses exceed the daily maximum of $64, you can claim only up to the allowable amount. In this case, ask the travel preparer to include a note in the Remarks section (box 16) of the Travel Expense Report explaining why the maximum amount is being claimed. If no remarks are included, the Travel Office will return the Report for correction.

Tax consequences

Correct use of M&IE, by claiming actual expenses only up to the maximum daily amount, is required. If M&IE is improperly used, by routinely claiming the maximum amount, or by claiming the maximum amount on any occasion without written justification, it must be reported as taxable income to the traveler.

Daily Meal Allowance

Travelers are eligible for a daily meal allowance when travel is within the continental United States and is 29 days or less in duration.

The meal allowance represents the maximum amount allowed per day for meals and incidental expenses (M&IE). You can request reimbursement for your actual meal expenses up to the designated maximum for the duration of your travel. The meal allowance amounts are:

If travel lasts less than 24 hours, meals are generally not a reimbursable expense. If a meal is an integral part of a business meeting, such as actual luncheon costs at an organized conference or working meals served at a meeting site, then the expense can be reimbursed. Indicate the business purpose of the meal in the Comments box of the Travel Expense Report.

If travel lasts more than 29 days, you are eligible for per diem, rather than M&IE, reimbursement.