Travel Substantiation Form Instructions
The purpose of the Travel Substantiation Report is to adequately account for Illinois ENA business travel expenses within the guidelines of an IRS accountable plan. These guidelines allow Illinois ENA to issue expense reimbursements (Per diem) to travelers without requiring that receipts be retained and submitted to the Illinois ENA treasurer. As long as the requirements of the accountable plan are followed, the receipt of the Per diem will not be taxable to the recipient.
The Per diem rate is the current GSA rate. Included in the Per diem are meals, transportation costs and incidentals. All transportation costs except for airfare or actual mileage (Click here for the current rate provided by the GSA) to/from destination are included in the Per diem. This includes intra-city transportation at the destination, such as taxi or shuttle. It also includes mileage, tolls and parking fees to get to/from the airport. To complete the Travel Substantiation Form for:
Per diem Received After Travel – Complete Section A only
Per diem Received Prior to Travel – Complete Sections A and B
Section A Instructions
Section B Instructions
If you received Per diem prior to your travel, you must compare the total expenses per day to the GSA Per diem daily rate. You must return daily excess Per diem to Illinois ENA along with this form.
The Report must be completed and returned to Illinois ENA within 30 days of the travel end date.