Meals

Travelers receive a daily allowance for meals up to the federal rate for the travel destination.

Per diem is the preferred reimbursement method because it simplifies documentation and avoids payroll deductions if actual costs exceed the allowance.
Travelers may alternatively submit itemized receipts for actual expenses or use the T&H Card.
Only one method—per diem or actuals—may be used for the entire trip. Combining methods is not allowed.

To qualify for meal reimbursement, the traveler must be in travel status - defined as the time between leaving and returning to the traveler’s home or office.
For full travel days, the daily meal allowance applies and may be used flexibly across meals.
For partial travel days, meals are allowed in proportion to the time in travel status as follows:
- 20% for breakfast
- 30% for lunch
- 50% for dinner

Meal reimbursements are reduced when meals are provided at no cost to the traveler, including:
- Meals included with conference registration
- Meals provided by hotel (e.g. complimentary breakfast)
- Meals included in transportation fares (e.g. airline meals)
- Meals paid by another party during events or meetings
- Business or Group meals while in travel status (see below for requirements)
Meal reimbursements for provided meals are reduced at the rate of 20% for breakfast, 30% for lunch and 50% for dinner.

Receipts are not required when using per diem.
Itemized receipts are required when submitting an actual meal expense for any individual meal of $75.00 or more.
A detailed agenda must be submitted when the purpose for travel is a conference or meeting.

Alcoholic beverages (exception if funding source is Foundation)
Meals that are included as a part of another expense (e.g., lodging, conference registration, airfare)

Business meals during travel are permitted only when non-UNI guests are present and must follow Policy 13.07 (Entertainment of University Guests).
Group meals involving only UNI employees or students are reimbursable up to the destination’s maximum meal allowance.
Itemized receipts are required regardless of the amount.
Documentation for business or group meals must include:
- A list of attendees
- Guest affiliations
- Business purpose of the meeting or meal

According to IRS guidelines, “travel status” for meal reimbursement requires lodging either:
- On the day of the meal, or
- The night prior to the meal
Meal reimbursements for non-overnight travel are considered taxable income
- These amounts will be subject to withholding
- The cumulative taxable amount and withholding will be reported on the employee’s W-2 at year-end