Accountable Plan Quick Guide

Reimbursements 

Travel expenses paid for with personal funds must meet the criteria listed in policy FIN-TRV-01: Travel to be reimbursed. Visit the Reimbursing Travel documentation page to learn how to submit a reimbursement.

The table below describes how a travel reimbursement will be processed based on the date the expense report is submitted. The traveler is responsible for the tax impact of taxable travel reimbursements.

IU-prepaid travel reconciliation

IU-prepaid travel is booked through Egencia, a Designated Travel Agency (DTA), or purchased with a student group travel Meeting Card. Common expenses include flights, lodging, and car rentals.

IU-prepaid travel expenses must be reconciled in Emburse Enterprise. Visit the Reconciling Prepaid Travel documentation page to learn how to complete this process.

The table below describes how an IU-prepaid travel expense will be processed based on the date the expense report is submitted. The traveler is responsible for the tax impact of taxable IU-prepaid expenses.

Guest travel

As of January 1, 2026, IU is no longer required to report taxable (61+ day old) non-employee travel expenses unless they meet or exceed the new $2,000 threshold. 

Visit the Non-Employees and the Accountable Plan article to learn more about these updated requirements. 

Procurement cards, called P-Cards for short, are IU credit cards used for non-travel purchases. These IU-prepaid expenses must be reconciled in Emburse Enterprise.

The table below describes how a P-Card charge will be processed based on the date the expense report is submitted. The purchase requestor is responsible for the tax impact of taxable P-Card purchases. Review the Purchase Requestor video to learn how the purchase requestor is defined.

Non-travel out-of-pocket business expenses must meet the business connection and substantiation requirement criteria defined in policy FIN-ACC-620: Expenses and Reimbursement Under the Accountable Plan to be reimbursed. Visit the Reimbursements documentation page to learn how to submit an out-of-pocket reimbursement report.

The table below describes how a non-travel out-of-pocket reimbursement will be processed based on the date the expense report is submitted. The individual being reimbursed is responsible for the tax impact of taxable reimbursements.

If your expense is returned for correction, please note this critical rule:

• When you resubmit the corrected expense, our system treats this as a new submission with a new Submit Date.
• If this new submission date falls outside the required tax-free window (e.g., 60 days from the trip end date or 60 days from the purchase date), the reimbursement amount will be reported as taxable income to you, even if your initial submission was on time.

The date your expense report is approved has NO impact on the taxability status of your expense.

The 60-day tax-free window is governed only by the Submit Date recorded in the system. Your report does not need to be fully approved within 60 days to remain tax-free—it only needs to be submitted (and if returned, successfully resubmitted) by that deadline.