Student Travel

Students

All student travel expenditures should inherently be for University-related business. However, when it comes to clarification of the expenses for IRS reporting and taxability, student travel is generally non-taxable/non-reportable when it results in UH Hilo being the primary beneficiary.

If the primary purpose of the trip is to further the education and training of the student in his/her individual capacity, then the travel expense would be treated as scholarship/fellowship and the DV travel stipend processing will be in effect. Visit the Stipend Fellowship Payments page for detailed information.

If your department is preparing for student travel, please contact the Financial Management Office: Tax Services-Kenneth Lum immediately for a taxability determination. The Student Travel Info form found in the Business Services Forms section may be used as a template to provide the travel information to the Tax Services Office. Payment processing instructions will depend on the taxability determination. Please work with your department FA for payment processing instructions once you receive the taxability determination from the Tax Services Office.

Please visit AP 8.561 Tax Treatment of Non-Service Financial Assistance for Individuals for detailed information on student travel. In addition, please visit the UH FMO Tax Services FAQs page for additional guidance.

Tax Implications for CSOs

Updated 1/23/2015: For Charter Student Organization (CSO) travel. source: UH Tax Compliance Office FAQ (1/23/2015).

What are the tax implications, if any, for Chartered Student Organizations (CSO) at University of Hawaiʻi, on travel expenses for elected or appointed officers who are students at U.H., attending conferences for such CSO?

If the premises below are indicative of the situation at hand, then payments to or on behalf of such student will not be taxable. These premises were confirmed by Bonnyjean Manini, Director of Student Involvement & Leadership Development.

CSO is part of the program at the University. The University has a budget for such program. CSO's expenses and revenues, if any, are consolidated into U.H.'s financial statement.

CSO is part of U.H., but run by elected or appointed officers who are students at U.H. These students will on occasions need to attend conferences during the year to learn and obtain skills to improve the governance of these CSO.

As CSO is part of the UH's business. The expenses in these CSO programs should be considered as ordinary and business expenses of the University.

Students traveling for these conferences are doing on behalf of the University. U.H. has SLD (Student Life Development) office that guides CSO. And CSO is run by students who are elected or appointed officers in respective CSO (i.e. ASUH)

Subsequent to these conferences, these student travelers will present what they learn to the CSO officers and members.

These conferences are not frequent. One to 3 conferences per year. And each student will probably only attend one of these per year or less.

Should there be spending over the actual costs, then such excess may be reported as income to the traveler, unless such excess is returned back to U.H. The actual travel costs are legally non-taxable.