The University of Washington is implementing a new reimbursement policy effective July 6, 2026, that will impact employees and student employees who submit expense reports through the UW Expense Report module.
What is changing?
UW is adopting the IRS Accountable Plan requirement that business expenses be substantiated within a reasonable period. UW has defined this period as 60 days.
To avoid tax consequences, expense reports must be submitted within:
60 days after a trip ends for travel-related expenses.
60 days from the purchase date for non-travel expenses.
What happens if an expense report is submitted late?
Expenses submitted after the 60-day period may be treated as taxable income. In those cases, reimbursement will be processed through payroll, and applicable payroll taxes will be withheld from the employee’s next semi-monthly paycheck.
Who is affected?
This policy applies to:
Employees
Student employees
At this time, students, candidates, and visitors who are reimbursed through the Miscellaneous Payment module are not affected.
Exceptions
Exceptions may be granted in limited circumstances, provided supporting documentation is attached to the expense report. Allowable exceptions include:
Approved extended leave of absence
Continuous business travel lasting more than 60 days
Delays caused by Shared Environment (SE) or departmental personnel other than the payee
Action Required
Please submit all travel and non-travel expense reports as promptly as possible and no later than 60 days after the trip end date or purchase date. Timely submission will ensure reimbursements are processed normally and are not treated as taxable income.
Additional information and FAQs are available on the UW Procurement Services Expense Report Reimbursement webpage and the Travel Services Taxable Reimbursements webpage.