Business Expense Reimbursements Policy

Responsible Office: Strategic Procurement
Date Effective: 5/17/1999 
Date Revised: 11/15/2013.01M
Policy (PDF): Business Expense Reimbursements Policy with Addendum 04/19/2023
Addendum (PDF): Addendum Work-Related Travel to Campus 04/19/2023
Related Resources

Recent Updates

• See instructions and updates regarding tax exemption guidance for Harvard business related purchases and travel
• See Tax Exemption Forms
• Effective 1/1/2018 as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable.
• Effective 05/01/2017 gifts and charitable donations have been increased to $100.

Policy Statement 

This policy establishes when Harvard will pay for non-travel business expenses of any individuals conducting business on the University’s behalf.  Harvard will reimburse for allowable, reasonable, properly substantiated expenses that are necessary and appropriate in the conduct of University business. All business expense reimbursements must meet the IRS accountable plan rules in order to be excluded from the recipient’s gross income. Business expenses paid by any method must comply with this policy.  While no policy can address every situation, this document is intended to cover the most common business expense scenarios; where unusual circumstances arise, the spirit of this policy – along with good judgment – must prevail. 

Business Expense Reimbursements Policy Table of Contents

1. Ensure expense is allowable.
2. Satisfy Harvard’s rules for reimbursements. Harvard’s rules are based on the IRS accountable plan and differ slightly for employees and non-employees.
3. Treat expenses payable by outside organizations appropriately. 

For detailed information, download the full text of the Business Expense Reimbursements Policy (HarvardKey).