Please make certain all taxable benefits are reported to University Payroll & Benefits at the time the benefits are received by an employee. This will ensure proper reporting on the W-2. These benefits include the taxable amounts relating to the personal use of employer-provided vehicles, country club dues paid for members on behalf of the university, moving expenses, complimentary event tickets, car mileage (value of fuel for personal commuting use of a University vehicle), gifts, per diem amounts reimbursed to an employee exceeding the IRS limits, expense reimbursements (greater than 60 days), non-qualified taxable benefits (value of benefits supplied to a domestic partner of an employee), tuition waiver amounts greater than $5,250, miscellaneous taxable benefits, union taxable vacation pay, and nonresident housing expenses. Please refer to the Taxable Fringe Benefit Payments policy for additional information and instructions related to taxable benefit reporting.
