Travel & Expense Reimbursement Policy in the State of Connecticut

Business travel can incur an expense to the employee. In Connecticut, travel expenses are sometimes reimbursable.

Both private companies and government agencies in the state of Connecticut often require their workers to travel for business purposes. As with most states, regulations in Connecticut set policy for the reimbursement of state employees for travel and related expenses. Understanding Connecticut's travel and expense reimbursement policy is important for those working for the state and those who travel often for business.

Reimbursable Travel Expenses

In addition to the cost of their time, employees traveling for business purposes often have to pay some of their travel expenses up front and are reimbursed by their employer. According to Connecticut's state policy, reimbursable travel expenses include any costs necessarily associated with a business trip, including train, bus or airline tickets, parking and tolls, meals, lodging and telephone use. If the employee uses a private vehicle, travel expenses include their fuel, maintenance and depreciation costs, averaged per mile.

Policy for State Employees

The Department of Administrative Services writes the policy for the travel reimbursement of state employees. Under DAS rules, all travel costs should be authorized at "the lowest reasonable rate as determined by the Commissioner of Administrative Services," which means that travel expenses should not exceed normal expectations for business travel. Employees cannot be reimbursed for "costs incurred for the personal convenience of the employee," according to the DAS. In general, the state requires that travel is authorized in advance, and that receipts are submitted for all the travel expenses the employee pays, in order to qualify for reimbursement.

Travel Expenses by University Students

According to the policies of the Connecticut State University System, students are also eligible for reimbursement of travel expenses related to official university business. Any reimbursements exceeding $50 per trip, excluding mileage, must be authorized in advance. Some universities, like the Central Connecticut State University, have lower thresholds. The state university system provides a travel reimbursement form which students must complete within 15 business days of the trip.

Private Business Employees

Connecticut does not have a policy directive for the travel expenses of private business employees. Private employers usually reimburse their employees according to their own policies, but employees of those who do not will receive a business expense deduction from their Connecticut income tax. In order to qualify for the deduction, the employee must claim the business expense deduction on his federal income tax return, which adjusts his taxable income on the Connecticut return by the appropriate amount. The deduction is figured on IRS form 2106 or 2106-EZ. Employees then enter their federal taxable income on the Connecticut Resident Income Tax Return, form CT-1040. IRS policy indicates that all expenses related to travel away from home, including mileage or travel charges, lodging, meals, laundry and business calls. Personal travel, even if part of a business trip, is not deductible.

References

• Connecticut Department of Administrative Services: Reimbursement for State Employees for Expenses Incurred in the Performance of their Duties
• Central Connecticut State University: Travel Expenses for Students using University Travel Funds
• Connecticut State University System; Travel Policies & Procedures; July 2011
• State of Connecticut; Resident Income Tax Return; 2010
• State of Connecticut; Resident Income Tax Return and Instructions; 2010
• Internal Revenue Service; Tax Topics -- Topic 511 Business Travel Expenses; 2011

Resources

• Internal Revenue Service; Form 2106--Employee Business Expenses; 2010
• Internal Revenue Service; Form 2106EZ--Unreimbursed Employee Business Expenses; 2010
• Internal Revenue Service; Form 1040 Schedule A--Itemized Deductions; 2010