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Reimbursement Guidelines

Overview

Any Columbia University employee (faculty, student) or visitor can be reimbursed when a valid business or research related expense exists. All expenses must be necessary and reasonable in order to conduct University business and must provide a clear benefit to the University.

Please use the information below to assist you in submitting a reimbursement claim. If you have questions or need assistance, please contact reimbursements@math.columbia.edu.

Page last updated: Apr 7, 2023

General Guidelines

Basic Policies

  • Please review the official Columbia University travel and business expense policies prior to incurring an expense
    • Business expenses are “local”, i.e., in or near New York City
    • Travel expenses involve leaving the New York City area and include an overnight stay
    • The University’s Travel & Expense website contains additional information on travel policy and procedure
    • Submitting a request or receipts is not a guarantee that you will receive reimbursement. Expenses must comply with Department and University policy or they will not be covered.
  • Submit requests in a timely manner, preferably within 10 days of the last expense
    • Receipts received by the department after 120 days of the last expense date may be considered taxable income and reported to the IRS
  • Provide a conference flyer, seminar announcement, invitation letter, or other document to confirm the business purpose
  • If you are unsure about what is allowable, please check with the department before you incur an expense. Refer to this “cheat sheet” for common allowable / unallowable expenses. Note this is not an exhaustive list.
  • Incomplete submissions, poorly documented receipts, or expenses that violate policy will delay processing, be returned for more information, or will not be reimbursed

Receipts

  • All receipts must be itemized and show proof of payment (i.e., “CASH”, “VISA xxxx”, “PAID IN FULL”)
    • If a receipt does not show proof of payment, submit a credit card transaction or bank statement as supporting documentation
      • Please redact unrelated expenses if submitting a bank statement with unrelated transactions
  • Be aware of receipts that indicate “estimate” or “quote”. These are NOT acceptable for proof of payment
  • Receipts must be attached for each individual entry on an expense report. For clarity, provide individual files for each receipt

If no receipt is available

  • If no receipt is available, provide a clear statement to explain the circumstances

Meals

  • Provide an itemized receipt, showing all items purchased
  • Ensure proof of payment is visible on the receipt (“CASH”, “VISA xxxx”, or similar)
  • Provide the names of all participants at the meal
  • Identify ALL alcohol purchased, or write “no alcohol” if the receipt is not itemized
    • Alcohol CANNOT be charged to a sponsored project
  • Meals are limited to three per day (breakfast, lunch, dinner); snacks and coffee/tea/refreshments will not be reimbursed
  • Limits (per person, excluding tax & tip): **
    • Breakfast – $25
    • Lunch – $35
    • Dinner – $60
  • Any meal expense exceeding the threshold will be automatically reduced to comply with these limits, with tax & tip pro-rated accordingly
  • Gratuity over 20% will not be reimbursed

**Student seminar dinners have different meal thresholds. Please see the Student section below.

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Travel and Lodging

**COVID-19: All travel must comply with the University’s travel policies and restrictions. Please review current guidelines at https://globaltravel.columbia.edu/ before making travel arrangements. Travel that does not comply with current policy will not be reimbursed. All International Travel for CU faculty and students MUST be registered in the ISOS system.**

 Flights

  • Always purchase the lowest cost economy ticket, unless there is a documented condition why an upgrade is necessary
    • Upgrades to business or first class travel are considered “segregated”, and are not always reimbursable
    • If upgrades are necessary and allowable, at the time of booking obtain a quote for a round-trip economy flight, and submit with your purchased ticket
  • Ensure proof of payment is clearly visible
    • Note that websites such as Expedia often show only an “estimated fare” or “quote”; this is not a valid proof of payment
  • If using a federal grant (NSF, NSA, DoD, etc.) you must comply with Fly America / Open Skies Act, which generally requires use of a US based air carrier
  • Arrive the day before your event begins, and depart the day after it ends. Extending travel beyond the minimum days for personal reasons requires additional documentation, or travel will not be reimbursed. Please consult the department before purchasing tickets involving extended stays.
  • Clearly document changes in travel plans, or other unusual circumstances

Ground Transportation

  • Local transportation should specify origin and destination (e.g., taxi from airport to hotel)
  • Car rentals should be made via the Concur Travel Online Booking Tool, if possible
    • When selecting Hertz, Loss Damage Waiver (LDW) and/or Liability insurance WILL NOT be reimbursed. As CU’s preferred rental agency, insurance is automatically included in the rental rate/agreement. Insurance may be reimbursed from other vendors, if Hertz is not available
    • Provide a copy of the rental agreement with proof of payment
  • Use of personal vehicles may be claimed, and is reimbursed based on mileage. Gas, maintenance, or repairs are not eligible for reimbursement when using a personal vehicle.
    • Provide an online printed map showing your origin/destination addresses and total number of miles
    • List this expense as “Personal vehicle mileage” on your reimbursement form
      • For travel occurring in 2023, the formula for mileage is: Total miles * 0.655 = $ amt
        • For example, you drive 100 miles round-trip to attend a conference. 100 miles * 0.655 = $65.50 (eligible for reimbursement)

Lodging

  • Obtain an itemized, zero balance folio upon checkout
  • Ensure proof of payment is clearly visible
  • Lodging thresholds:
    • Domestic – $350/night
    • International – $400/night
  • Only the nightly rate plus taxes and fees will be reimbursed. Expenses for room service, mini-bar, or other amenities, will not be covered
  • The department will cap lodging that exceeds the threshold unless a compelling justification is provided to explain why a compliant rate could not be obtained

Segregated vs Unsegregated Expenses

  • Most expenses are “Unsegregated”. Common “Segregated” expenses include:
    • First or business class travel upgrades (the cost above an economy flight. An economy quote for the same itinerary and travel dates MUST be submitted along with the purchased upgrade)
    • Expenses above the Lodging thresholds
    • Alcoholic beverages
  • Segregated does not necessarily mean unallowable. However, these items cannot be charged to federal grants and may require additional approvals before reimbursements can be issued.

Foreign Currency

  • All expenses are reimbursed in US Dollars. Receipts in a foreign currency will be converted to USD, based on the daily conversion rate when the expense is incurred.

Seminar Expenses

Seminar organizers should consult the department’s seminar spending guidelines for details on using departmental funds when planning seminar schedules and activities.

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Instructions for Faculty

Prior to requesting a reimbursement, ensure that a Preparer Delegate is assigned to your Concur profile:

  1. Log in to Concur, click on “Profile”
  2. Click “Profile Settings”
  3. Click “Expense Delegates” in the left menu
  4. Select “Add”
  5. In the box that appears, enter Zubaida Pinky (zp2253), then click “Add”
  6. Select the following options: “Can Prepare”, “Can Submit Reports”, “Can View Receipts”
  7. Click “Save”
  8. Repeat steps 3-7 above, entering Deniz Macleod (dm3111) as an additional delegate

Option A

  • Initiate your own expense report through Concur
    • Email reimbursements@math.columbia.edu to request review of the report prior to submission
    • You must have a preparer delegate listed in Concur (see instructions above)
  • Include:
    • Conference flyer, seminar announcement, invitation letter, etc.
    • Receipts and supporting documentation
      • Refer to the section on receipts above to ensure proper documentation is provided

Option B

  • Send a list of expenses and receipts by email and a staff member will prepare the report on your behalf
    • You must have a preparer delegate listed in Concur (see instructions above)
    • After the report has been prepared, you will be notified by email to review and confirm submission

Tips:

  • Provide a clear, specific business purpose
    • Acceptable: “Travel to _____ to participate in the conference _______. July 1-5, 2017”
    • Not acceptable: “went to a conference” or “gave a talk”
  • Travel expenses cannot be processed until after a trip is complete, which may be several months after you purchase your flight/hotel. Please plan your finances accordingly!
  • Attach each expense as a separate pdf or image; avoid combining multiple receipts into a single file
    • Expenses in foreign currency will be converted to US Dollars.  Refer to the Foreign Currency section above.
  • Indicate the source of funding for your request in writing
    • Example: “Algebraic Geometry seminar account” or “NSF grant #xxxx”
  • Submit local business expenses as receipts are collected, as opposed to accumulating multiple receipts over the course of a semester
  • Seminar organizers should refer to the seminar spending guidelines when organizing their seminar
  • Please allow up to 6 weeks for processing before contacting the department for status or payment updates

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Instructions for Students

  • Prepare a list of expenses and submit to reimbursements@math.columbia.edu for processing
  • Include:
    • Conference flyer, seminar announcement, invitation letter, etc.
    • All receipts and supporting documentation
      • Refer to the section on receipts above to ensure proper documentation is included to avoid delays
    • Confirmation of funding source
      • IMPORTANT: Requests for department travel funds must be approved prior to initiating travel. Reimbursements will be automatically declined if advance written approval is not obtained or if expenses are submitted without a funding source identified. In general, students should seek funding in the following order: event -> faculty advisor -> department.

Tips:

  • Provide a clear, specific business purpose
    • Acceptable: “Travel to _____ to participate in the conference _______. July 1-5, 2017”
    • Not acceptable: “went to a conference” or “gave a talk”
  • Travel expenses cannot be processed until after a trip is complete, which may be several months after you purchase your flight/hotel. Please plan your finances accordingly!
  • List each expense you are submitting individually. You may do so in your email, or with an attachment such as a spreadsheet
  • Attach each expense as a separate pdf or image; avoid combining multiple receipts into a single file
  • As a general rule of thumb, alcohol purchases are not reimbursed for students. Prior approval from the department is required, and will only granted in exceedingly rare cases
  • Seminar expenses must follow the department’s seminar spending guidelines
  • Student seminar meal thresholds (per person, excluding tax & tip):
    • Breakfast – $15
    • Lunch – $25
    • Dinner – $35
  • Please allow up to 6 weeks for processing before contacting the department for status or payment updates

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Instructions for Visitors

Prior to incurring expenses, all non-U.S. citizens should confirm their eligibility for payment. If you are in a category such a “J-1 Researcher, Professor category not on Columbia’s sponsorship“, work authorization from your home institution should be obtained prior to requesting reimbursement. Typically this is a letter from your sponsoring institution that acknowledges that the travel is related to your visa program and provides permission to receive travel reimbursement and/or honorarium. If you are in a category such as “O-1” or “TN”, the department will not be able to process any payment requests. After confirming you are eligible to receive a payment, submit the following:

NOTE: The University is in the process of changing payment profile systems; you may receive different instructions for creating a payment profile and uploading W8/W9/supporting documents online. Please follow the instructions that you receive via email.

What expenses can I request?

In general, the department will cover the following expenses for visitors:

  • Roundtrip economy transportation, including airfare, bus, train, taxi, or other ground travel
  • Up to 3 nights lodging (generally to be arranged and paid directly by the department in advance)
  • Up to 2 individual meals that occur during the course of scheduled travel to/from New York
    • Local individual meals will generally not be covered without prior approval
    • Alcoholic beverages will not be reimbursed

Special events, such as workshops/conferences or longer term research /collaboration visits may alter what the department can reimburse. Visits funded by grants may also have special requirements or exclusions.

How do I submit a reimbursement claim?

  • Provide the appropriate tax form, supporting documentation, and non-employee expense worksheet (see above)
    • List each expense you are submitting, one item per line
      • Expenses in foreign currency will be automatically converted to US Dollars.  Refer to the Foreign Currency section above.
      • Date of Expense is the date you purchased an item (NOT the date of travel, but the date the ticket was purchased; this may be several months before your trip)
  • Compile all forms and documents and send a complete submission as a single email to reimbursements@math.columbia.edu
    • Please avoid forwarding expenses as multiple emails
    • You may leave the SSN field blank on the W8/W9 form, and call the department after submitting your forms to provide this by phone (212-854-3950), or by secure fax (212-854-8962)
    • Refer to the section on receipts above to ensure proper documentation is available prior to submission
  • DO NOT send bank account information to the department! If you wish to receive a direct deposit or wire transfer, notify the department of your preference at time of submission. Instructions on submitting your account details will be provided upon request
    • Wire transfer requests (electronic transfer to an overseas, non-US bank account) are verified manually by Central Finance. We are currently observing significant processing delays of several weeks at minimum, and potentially up to 4 or 5 months. Please plan accordingly.

Why must I submit tax forms for a reimbursement? Is my expense considered taxable?

  • If you are only receiving travel reimbursement (transportation, lodging, meals) for itemized receipts, this is not considered income and is not taxed. However, Columbia still requires a tax form on file to comply with IRS regulations.
    • Note: Do not submit the statement for non-resident alien payments or Form 8233 if you are only receiving travel reimbursement

What if I am receiving an honorarium?

  • In special circumstances, the department may offer to provide visitors with an honorarium. If you are an international visitor, you must first confirm that you are eligible to receive an honorarium based on your current visa status. If you are eligible, submit the following additional documents:
    • Statement for Non-Resident Alien Payments (required)
    • Form 8233 (optional)
      • Only submit Form 8233 if you are claiming a tax treaty, for an exemption on withholding. It is your responsibility to determine eligibility, the department is unable to provide advice on individual tax treaties or situations
      • In most cases where a tax treaty is not claimed, federal regulations require that Columbia withhold 30% from the honorarium at time of payment

Other helpful tips

  • Submit your request only when all required information and receipts are available
  • Travel expenses cannot be processed until after a trip is complete, which may be several months after you purchase your flight/hotel. Please plan your finances accordingly!
  • Combine all documents into a single email message
  • Provide suitable contact information on the Non-Employee Expense Worksheet (phone, email)
  • In general, the department will reimburse a maximum of two meals for visitors, during travel to/from New York. The department will not reimburse alcoholic beverages to visitors. Receipts for snacks or beverages (e.g., coffee, bottled water) will also not be covered. Ensure eligible meal receipts are itemized, or the receipt will be excluded from reimbursement
  • The default payment method will send a check to the address listed on the W8/W9. You must notify the department at the time of submission if you wish to make alternate arrangements.
  • Please allow 6-8 weeks for processing before contacting the department for status or payment updates
    • ACH and Wire transfer requests will delay processing by at least an additional 2-4 weeks, possibly longer

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Help

Need help with your submission? Questions about a policy or form? Please contact the department for assistance at reimbursements@math.columbia.edu.

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Forms & Documents

Please review the above guidelines to ensure proper use of the documents below.

Faculty Submissions

Student Submissions

Visitor Submissions

Miscellaneous

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