Travel Policies & Common Rates

The following are the University System of Maryland travel reimbursement rates for FY2025 as approved by the Board of Regents (BOR). These rates are in effect July 1, 2024, through June 30, 2025. These rates may be revised at any time by the BOR without notice.

General notes:

To qualify for any meals you must be in overnight travel status and all out-of-state travel must have a pre-approved travel request form.  Meals may not be claimed for same day travel, an overnight stay must be involved. Same day travel meals are not a qualified business expense under IRS accountable plan rules.  Meals may not be claimed if your hotel has a free breakfast plan or a meal is provided as part of a conference, meeting, or common carrier fare.  A copy of all conference and meeting agendas must be attached. If being reimbursed on a receipt basis please note meal tips are limited to a maximum of twenty percent. The total including tip and taxes may not exceed the per diem amount. Same day meals may be paid for students in lieu of their purchased meal plans.

No reimbursements can be made until after a trip is complete. 

Due to audit requirements there is a limit of one expense form per trip with the exception of Diners Club charges for pre-payments.

Domestic Travel (includes the United States and its territories)

Will be reimbursed at the following standard per diem rates with no receipts required for an individual with the exception of those areas designated as a high cost area by the Maryland Department of Budget and Management. Same day travel does not qualify for meal reimbursements.  For group travel, reimbursement will be made based on itemized receipts not to exceed the per diem limits per person. These rates include tips and taxes.  For meals on a receipt basis tips are not to exceed 20%. 

FY2025 (07/01/2024-06/30/2025)

FY2024 (07/01/2023-06/30/2024)

FY2023 (07/01/2022-06/30/2023)

Foreign Travel

Will be reimbursed at the applicable U.S. Department of State Meal and Incidental Rate without receipts for an individual, or actual cost with receipts not to exceed the State Department Rates. For group travel reimbursement will be made based on itemized receipts not exceeding the per diem limits per person including tip. Meal tips are limited to a maximum of twenty percent. You may go to the following link for the U.S. Department of State's current rates: U.S Department of State Foreign Per Diem Rates.

Foreign meal reimbursements use the same travel time requirements as domestic travel. A partial day's per diem will be calculated based on the total M&IE rate as follows: Breakfast-15%, Lunch-25%, and Dinner-60%. Travelers should clearly identify, on their Travel Expense Statement, the foreign locale visited. Reimbursement rates are based on the rates in effect at the time of travel. 

Private Vehicle Mileage

University employees using their privately owned vehicles and claiming reimbursement on a Travel Expense form must deduct their normal commute mileage from the total miles driven when the trip begins from or ends at home. Commute miles are defined as the round-trip mileage normally driven from home to the regularly assigned work site and home again.

Mileage Rates *

Effective January 1, 2024 - December 31, 2024

At 67.0 cents per mile when no state vehicle is available. Attach a screen print from the vehicle reservation system to your expense form that shows no state vehicle was available.

At 33.5 cents per mile when a state vehicle is available, or when availability was not checked prior to the trip.  If an employee is deemed ineligible to drive a state vehicle, or hasn't applied for authorization to drive a state vehicle, will only be reimbursed at the 33.5 cents per mile rate.

For volunteers, the mileage rate remains unchanged at 14 cents per mile as stipulated by the IRS (commuter mile deductions do not apply)

Effective January 1, 2023 - December 31, 2023

At 65.5 cents per mile when no state vehicle is available. Attach a screen print from the vehicle reservation system to your expense form that shows no state vehicle was available.

At 32.75 cents per mile when a state vehicle is available, or when availability was not checked prior to the trip.  If an employee is deemed ineligible to drive a state vehicle, or hasn't applied for authorization to drive a state vehicle, will only be reimbursed at the 32.75 cents per mile rate.

For volunteers, the mileage rate remains unchanged at 14 cents per mile as stipulated by the IRS (commuter mile deductions do not apply)

Effective July 1, 2022 - December 31, 2022

At 62.5 cents per mile when no state vehicle is available. Attach a screen print from the vehicle reservation system to your expense form that shows no state vehicle was available.

At 31.25 cents per mile when a state vehicle is available, or when availability was not checked prior to the trip.  If an employee is deemed ineligible to drive a state vehicle, or hasn't applied for authorization to drive a state vehicle, will only be reimbursed at the 31.25 cents per mile rate.

For volunteers, the mileage rate remains unchanged at 14 cents per mile as stipulated by the IRS (commuter mile deductions do not apply)

Effective January 1, 2022 - June 30, 2022

At 58.5 cents per mile when no state vehicle is available. Attach a screen print from the vehicle reservation system to your expense form that shows no state vehicle was available.

At 29 cents per mile when a state vehicle is available, or when availability was not checked prior to the trip.  If an employee is deemed ineligible to drive a state vehicle, or hasn't applied for authorization to drive a state vehicle, will only be reimbursed at the 29 cents per mile rate.

For volunteers, the mileage rate remains unchanged at 14 cents per mile as stipulated by the IRS (commuter mile deductions do not apply)

 * Mileage rates are generally revised by the BOR on January 1st of each year based on the current IRS guidance. 

Submission Time Requirement

USM reimbursement policies fall under the IRS guidelines for an accountable plan. Employee reimbursements paid under an accountable plan are exempt from income taxes as long as they are submitted in a reasonable period of time. The IRS safe harbor for a reasonable period of time for the submission of an expense reimbursement is 60 days (IRS publication 463). Any expenses submitted for payment after 60 days is considered taxable income by the IRS unless it can be substantiated in writing why the extended period of time should be considered reasonable by the IRS (.i.e. an extended illness, death in the family, etc.). If approved for payment, those expense forms exceeding the 60 day period will be paid on Payroll as taxable income not subject to retirement. In order to avoid an expense reimbursement becoming taxable income, we encourage employees to make sure all expense forms are submitted in a timely manner.

Additionally, the State of Maryland Accounting Procedures Manual section 3.1.15 states “All requests for reimbursement should be submitted on a timely basis, should not cover periods in excess of 60 days and should not be reimbursed through the working funds.” 

Questions

Any questions about travel or the working fund should be directed to Accounts Payable at 301.687.4324 or accountspayable@frostburg.edu. 

Travel Related Policies and Links

• FSU Employee Travel Guide (PDF)
• FSU Travel Approval Policy 3.090 (PDF)
• FSU Travel Procedures Policy 3.029 (PDF)
• USM Policy on University System Travel
• USM Schedule of Reimbursement Rates (PDF)
• US Department of State Foreign Per Diem Rates
• COMAR 23.02.01.12 (PDF)
• IRS Publication 463
• UM Travel Services
• Currency Converter
• Fly America Act
• Air Carrier Access Act
• Rental Car Insurance (PDF)