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Taxation of Late Reports

UC policy requires all employees to report travel and entertainment expenses within 45 calendar days of the end of the trip or event.

Beginning with Fiscal Year 2021-22 the UC Davis campus joins the UC Davis health system in becoming  fully compliant with the UC Policy and IRS accountable plan regulations.  ALL employee reimbursements will be subject to the 60 calendar day substantiation requirement.  If this requirement is not met (travel reports not submitted in a timely fashion), the amount of the reimbursement will be reported as imputed income. Learn more below on how to ensure you are not subject to imputed income and associated taxes.

Expense Report Deadlines

All UC Davis travel and entertainment expenses must be authorized, reported and reimbursed in accordance with University of California policies G-28 and BUS-79. UC policy requires all employees to report travel and entertainment expenses within 45 days of the end of the trip or event. For recurrent local travel, reports must be submitted monthly. UC Davis employees submit expense reports for approval in AggieTravel.

Late Expense Reports

UC Davis employees must submit travel and entertainment claims within 60 days of the trip or event end date. Expense reports submitted after 60 days will be reported as taxable income to the employee.

This policy includes all expenses, including those paid on the Travel card, Preferred Booking Program direct billing, and out of pocket.

This policy can be found in the UC Davis Policy & Procedure Manual 300-10.


On average, 15% of all UC Davis travel and entertainment reports are submitted late, representing over $9 million of travel spend. If the university is audited by external auditors or the IRS, late expense reports put the university at risk of violations in our Accountable Plan.

Questions about tax?

Visit FAQ: Tax on Late Travel Reports or contact

UC Davis Health employees should send an email request to Dianne Dakis at

Questions about using AggieTravel?

Please contact us at or use our online Help Form.