Travel - Procedure 20335m

Procedure 20335m: Student Travel Support

Contacts and revision dates:

The university must distinguish student travel that qualifies as a reimbursement from student travel that qualifies as scholarship/gift aid. The purpose of the student’s travel, and the primary beneficiary of their travel, are the key factors in making this determination.

Compliance with the Internal Revenue Service (IRS) accountable plan rules requires the university to document the business-related activities of all university-funded travel. This information must be included on every Chrome River expense report. When a student travels to conduct university business, Virginia Tech is considered the primary beneficiary. As a result, the travel reimbursement is non-reportable and may be processed from any appropriate funding source, including E&G funds.

Examples of non-reportable student travel reimbursements where the university is the primary beneficiary include but are not limited to:

• Presenting at conferences
• Attending student/faculty recruiting events as requested by the department or college
• Conducing university-supported research activities or research that will be published in the department or university’s name
• Participating in scholastic competitions or collaborative projects with a university business purpose
• Working information booths on behalf of the university

The student is the primary beneficiary when traveling to further their own education or training. Reimbursement for these expenses is considered scholarship income and must be paid through Foundation funds as a scholar award (issued through Financial Aid) or Sponsored Program funds (if the grant specifically supports student travel). If the student is a U.S. resident, the payment is reported to the Bursar’s Office for inclusion on IRS Form 1098-T.

If the student is not a U.S. resident, any payments of non-qualified expenses (i.e. room, board, travel, etc.) are taxable. For non-resident student payments through Chrome River, taxes are withheld at the time of payment and the student will receive IRS Form 1042-S. For payments through Scholarship Central or the Request to Pay Form, the non-resident student is billed for the tax through their student account.

Examples of IRS reportable student travel support when there is no university-related business activity include but are not limited to:

• Attending a conference to improve the student’s understanding of a particular field or subject, including theoretical concepts, principles, and broader knowledge
• Conducting research activities that are not university-supported or will not be published in the department or university’s name
• Participating in enrichment activities for the student’s personal benefit
• Attending a networking event to identify internship opportunities.

The department funding the request should use the guidelines above to determine whether the travel is primarily for university business or the personal benefit of the student prior to the commitment of funds or booking of any travel arrangements.  

For a table of examples related to this procedure, refer to the Student Travel Support Summary page.

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