While Cornell may pay for or reimburse an employee’s expenses incurred to travel to campus from a remote work location, the costs paid for or reimbursed may be taxable to the employee in certain instances.
The taxability of these expenses is not explicitly determined by an employee’s classification as a staff or faculty member, fully remote, hybrid, or on-campus. However, travel to campus for employees who are not fully remote (e.g., hybrid/on-site employees) is considered commuting and is not reimbursable. If paid, these amounts are taxable.
Taxability is determined by whether the campus in question is a regular or temporary work location for the employee (see below for definitions).
Note: Every employee must have at least one “regular” work location but can have more than one.
If the campus is a regular work location for the employee:
If the campus is a temporary work location for the employee:
An employee’s tax home is the general city or area around their regular work location, regardless of where they maintain a personal residence.