Travel Services Preparing a TEV

Purpose of a TEV

A TEV is used to:

  • Claim reimbursement for travel expenses;
  • Report and account for travel advances; and
  • Account for travel supported by third-parties

Required Information

Upon returning from a trip, the traveler is responsible for submitting required receipts and providing the level of detail to fill out the form. The following information is required on the TEV:

  • Name of claimant and home address where payment will be remitted to.
  • WSU ID number
    • If the claimant does not have a WSU ID number this can be left blank if it is just a reimbursement of expenses. If receiving a fee (i.e. honorarium), a SSN is required as well.
  • Trip start and end date
  • Primary trip destination
  • Official station and official residence
    • This needs to be the city or town in which the claimant works and resides. It is not the campus the individual is associated with.
  • Actual departure and return times for when the traveler enters and ends travel status.
    • This is important for determining if meals can be reimbursed.
  • The purpose of the trip needs to provide enough detail to document the business purpose.
  • If claiming meals and lodging, a location to determine the allowable per diem rate needs to be entered.
    • For single day trips use the primary location of the trip.
    • For overnight trips, IRS publication 463 requires all meals to be reimbursed at the rate in effect for the area where the traveler stops for sleep. The meal reimbursement rate for the last day of travel (return day) would continue to be the rate for the location where the traveler last stopped for sleep.
  • The ‘Travel Details’ section needs to include any additional information to justify or explain an unusual travel expense or document an exception to policy.
  • Budget coding for the expenses.
  • All three signatures—claimant, supervisor, and expenditure authority.
    • For paper TEVs the expenditure authority signature has to be the original ink signature.

Receipts & Documentation

The traveler needs to keep the following receipts:

  • Lodging
  • Transportation (i.e. airfare, rental car, etc.)
  • Allowable miscellaneous travel expenses in excess of $50
  • Itemized meal receipts when reimbursed at actual cost
  • Miscellaneous supplies at any value
  • Laundry and/or dry cleaning when allowable

For purchases made using a foreign currency, the receipts must be accompanied by a currency conversion to USD. A ‘Currency Converter’ can be found at OANDA.

Employees must utilize the E-forms system to submit TEVs electronically. The original receipts are scanned and attached to the TEV in the online system to be retained.

Students and non-employees do not have access to the E-forms system and are required to submit paper TEVs. Original receipts must be submitted with the TEV to be retained with the paper documents in Central.

Tax Implications

WSU follows an accountable plan, as outlined in IRS regulation 463. In order to meet the accountable plan per the IRS, the following three conditions must be met:

  • The expenses must have a business connection.
    • The trip purpose on the TEV is needed to document this, along with an audit of the expenses and whether they are essential to the transaction of official state business. Central will request additional information if the business purpose of the expense is unclear.
  • The expenses must be substantiated and adequately accounted for within a reasonable time.
    • The IRS has defined the reasonable time being within 60 days from when the expenses are paid or incurred. WSU will use the trip end date and the date the claimant signed the TEV to determine if this requirement is met.
  • Any excess reimbursements/advances are returned within a reasonable time.
    • The IRS has defined the reasonable time being within 120 days after the expense was paid or incurred. WSU will use the date the excess reimbursement or the advance was paid to the employee to determine if this requirement is met.

If these conditions are not met, the applicable amount will be reported to Payroll Services who will have the payroll withholding taxes deducted from the employee’s paycheck based on the allowances on their W-4. The taxable amounts will be reported as additional taxable income in box 1 of their W-2.