Expense Reporting

You must submit all business expenses associated with your trip, regardless of payment method (e.g., university prepaid, Travel & Meal Card, out-of-pocket, advances) and regardless of how long it has been since you traveled. The report must include sufficient documentary evidence for your expenses for the entire trip, including transportation to and from the location; meals, when required for group, business, or hosted meals; lodging; meetings/conferences attended, etc.; as well as information about other Cornell travelers on the trip and any expenses you shared. Electronic documentation (that is visually clear) is preferred, except when prohibited by sponsor requirements. See Required Documentation.

How-To Guides:

• Completing your expense report in Concur (36:33 min)
• Adding an Out-of-Pocket Expense (1:53 min.)
• Itemizing Nightly Lodging Expenses (3:44)

Time Requirements for Expense Reporting

You must submit all expense reports within 60 calendar days of the day you return from travel.

Specific tax rules apply to expenses reported outside of allowable timeframes. See Taxability of Expenses.

All expense reports must be submitted, regardless of how long it has been since your return from travel.

Reporting Expenses after 60 Days

Before you submit an expense report 60 days or more after you return from travel, you must get and attach to your expense report written approval from your dean, vice provost, vice president, provost, or president, or a designee, substantiating extenuating circumstances that caused you to be unable to submit your expense report within 60 days. 

If approved, the total amount of your expense report may be reported as taxable income to the IRS, and applicable taxes will be withheld from a future paycheck when required, regardless of how expenses were paid (e.g., university prepaid, university-provided card, or out-of-pocket) or whether you receive reimbursement. See Taxability of Expenses.

Reporting Expenses 365 Days after Travel

You will not be reimbursed for out-of-pocket expenses submitted twelve months (365 days) or more from the end of travel. Expenses that were prepaid by the university or paid on a university-provided card will be reported as taxable income to the IRS, and applicable taxes will be withheld where required.  

When amounts are reported as taxable income, units must not increase (i.e., gross-up) the net amount to include taxes.

Reporting and Repaying Advances

You must include any amounts advanced to you in your expense report, which is due within 60 days of returning from your trip. You must repay Cornell within 120 days after your return from travel when the amount advanced to you exceeds your incurred expenses for the trip. Repayment instructions will be provided to you by email after your expense report has been submitted and approved.

Any excess advance not returned within 120 days, will be reported as taxable income to the IRS and applicable taxes will be withheld where required. See Taxability of Expenses.