Same Day Travel

Same Day Travel

Office of Controller - Travel Accounting

Following is a brief description of same day travel and the taxable implications related to reimbursements.


  • Please see below the IRS Publications 15B, 463, and 535 for more details.
  • Please see below the Employee Travel Guide for procedures related to processing same day travel.

Same Day Travel:

Travel that occurs and is completed in the same day does not meet the "traveling away from home" requirement of the IRS to be designated tax deductible. Therefore, per diem allowances for same day travel are considered wages.