viaticos travel expenses

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• Spanish-English / Español-Inglés
• Spanish-English Vocabulary / Vocabulario Español-Inglés
• Thread starter Artrella
• Start date Jun 24, 2005
• Jun 24, 2005

Hola! Por favor cómo se dice "viáticos" en inglés. Me refiero a la suma de dinero que se le da a un empleado, o un ejecutivo cuando viaja para pagar hoteles, comidas...etc? Muchas gracias!  

Senior Member

Travel allowances Ver muchos ejemplos aquí .  

Exactamente eso, Art!!!!! Saludos!!  

Thank you very much Maeron and Eugin!!!  

Hate to throw a spanner in the works, that while allowance might be used on forms, more usually people would talk about "travel expenses" or just plain "expenses". This could cover not just tickets or petrol but refunds for money you had to spend out of your own pocket because of having to travel while doing your work - for example staying in a hotel overnight, a meal, that sort of thing.  

• Jun 25, 2005

cirrus said: Hate to throw a spanner in the works, that while allowance might be used on forms, more usually people would talk about "travel expenses" or just plain "expenses". This could cover not just tickets or petrol but refunds for money you had to spend out of your own pocket because of having to travel while doing your work - for example staying in a hotel overnight, a meal, that sort of thing. Click to expand...

Maeron said: My understanding is that " viáticos " does mean a "travel allowance", i.e. funds that the traveler is given or reimbursed for travel expenses. "Travel expenses" would correspond more accurately to " gastos de viaje " and this might not necessarily be equivalent to the " viaticos ", p. ej. " el monto del viático no fue suficiente para cubrir todos los gastos del viaje ". Right or wrong? Click to expand...

• Nov 17, 2005

No se podría decir también "per dieum"?  

• Jan 26, 2007

Per diem es un monto que puede formar parte de los viàticos o no. Es una cantidad que suele variar si el viaje es dentro del paìs o si es hacia el exterior y se calcula en base a los dìas que dura el viaje. En el caso de los viàticos el concepto que generalmente se maneja es el del reembolso contra facturas.  

Member Emeritus

An interesting point todasana. My impression was that 'travel expenses' were reimbursements for money spent based on adequate documentation, tickets, restaurant and hotel bills, etc., whereas a 'travel allowance' was something more similar to a 'per diem' where no documentation was required to substantiate the expense.  

the correct tranlation for 'viaticos' is 'travel expenses'  

I beg to differ, roladoe. As I understand it viaticos is an amount paid to cover travel expenses but requires no proof of expenditure, thus it falls under the definition of 'travel allowance'. 'Travel expenses' normally have to be backed up, at least for the major part, by hotel and restaurant bills, airline tickets, etc. That is certainly the wat it was defined by the various multi-national U.S. corporations that I once worked for. I pay my cleaning woman ' viaticos ' to cover her bus and train fares, i.e. an additional allowance over and above her wages.  

Porteno: How would you call the expenses that you need to submit proof of ? Actually I think that 'viaticos ' applies both to the 'per diem' and the extraordinary expenses that you need to back up.  

2. m. Subvención en dinero que se abona a los diplomáticos para trasladarse al punto de su destino. Says DRAE, so I'm with Porteño in that it can be translated as "travel allowance".  

rolandoe said: Porteno: How would you call the expenses that you need to submit proof of ? Actually I think that 'viaticos ' applies both to the 'per diem' and the extraordinary expenses that you need to back up. Click to expand...

Para agregar un poco a la confusión general... travel allowance: adelanto por viaje - adelanto de viáticos Puede o no requerir rendición de cuentas dependiendo de la política de la empresa y es una suma fija. Se extiende al empleado ANTES del viaje. Si requiere rendición de cuentas... el empleado debe reintegrar a la empresa el sobrante o reclamar alguna diferencia a su favor. travel expenses: gastos de viaje (en Argentina también: gastos por viáticos), requieren rendición de cuentas. Travel allowance - travel expenses = reembolso > 0 a la empresa < 0 al empleado Per diem: es una expresión latina por lo tanto no necesita traducción En general el per diem no requiere rendición de cuentas, pero puede que sí si se utilizó en el cálculo del "travel allowance" o según lo indique la política de viajes de la empresa. Por ejemplo para un viaje de 4 días travel allowance = 500 (gastos de pasajes) + 50(per diem) x4 = 700 Algunas empresas adoptan el método del per diem para uniformizar los gastos por viajes y para evitar tener que revisar rendición de gastos... pero algunas legislaciones, por cuestiones impositivas, no permiten usar el per diem en forma práctica.  

Viàticos es un dinero que generalmente està establecido en las polìticas de la empresa para fines especìficos. No deberìa solicitarse reembolso en forma de recibos o por cualquier excedente que se presentase. Es el tèrmino màs similar a Per diem. Sin embargo muchas empresas consideran viàticos a un anticipo para gastos de viaje y se incluye el concepto de Per diem como un item a incluir en el reporte de gastos, mas el resto del dinero recibido por el viajero se considera "gastos de viaje" y debe efectuarse el reembolso correspondiente a cualesquiera de las partes que hayan de efectuarlo. Habida cuenta de esto, creo que el concepto de "travel allowance" es màs adecuado cuando se habla de viàticos (donde no se requiere justificar los gastos) y el tèrmino "travel expenses" serìa màs correcto para gastos de viaje.  

Of course, in one sense, abeltio is quite right in that the terminology and policy depends very much on the individual company and also the tax laws of the country where it operates. I have, however, never heard of a ' travel advance ' being synonymous with ' travel allowance '. For several years with one corporation I had a permanent travel advance comprised of travellers cheques and an excess baggage voucher which was topped up to its original value whenever I was called upon to use it and justify the expense. The remainder of my travelling expenses , for which I received a weekly cash advance , were reimbursed on presentation of the documentary evidence on a travel expense report which also contained some expenses, taxi fares, tips, etc. that could not be backed up with receipts. On occasions, if I decided to make a private trip while travelling, I would check out of my hotel and the company would pay me a ' per diem ' for the days I was away based on my previous average daily expenses. However, that was the policy and accounting system of one corporation in particular and it could well be that another would use a different terminology. Furthermore, none of my expenses were booked in the country where I was travelling so the only tax problems were between the corporation and the IRS, local tax legislation being legitimately by-passed.  

• Mar 23, 2008

I agree with travell allowance  

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¿Qué son los viáticos y cómo funcionan?

Última actualización: 6 de diciembre de 2023

Los viáticos son una herramienta valiosa para manejar los gastos laborales. Comprender cómo funcionan puede ser un reto si tu empresa aún no cuenta con reglamentos. En esta guía te explicaremos los pormenores del pago de viáticos, desde su significado hasta las ventajas que tiene para empleadores y personal.

“Per diem” es una expresión latina que significa “por día”. En el contexto empresarial, los viáticos son la asignación de una cantidad de dinero diaria para cubrir gastos laborales durante los viajes de negocios o tareas temporales. Los gastos de viáticos pueden incluir comidas, alojamiento y otros gastos imprevistos.

¿Cómo funcionan los viáticos?

Ahora que tienes una comprensión general de lo que es el pago de viáticos, veamos cuáles son las opciones de pago y reembolso disponibles. Si bien las tarifas pueden variar según el empleador y las circunstancias específicas, hay 3 tipos principales de pagos de viáticos: fijos, parciales y gastos personales.

Tarifa fija de viáticos

Una tarifa fija de viáticos es una cantidad diaria establecida para cubrir gastos. Esta cantidad generalmente se calcula con base en factores como la ubicación, la época del año y los estándares de la industria. Las tarifas fijas ofrecen al personal la flexibilidad de gastar como mejor les parezca la asignación dada y, por lo general, eliminan la necesidad de presentar recibos o documentación para cada gasto.

Los viáticos fijos asignados generalmente se abonan a manera de prepago o en una tarjeta de crédito corporativa para personal.

Pago parcial de viáticos

En algunos casos, los empleadores ofrecen un pago diario parcial, para cubrir una parte de los gastos diarios, y el miembro del equipo es responsable del resto. Por ejemplo, para un viaje de un día, una empresa podría proporcionar una asignación de viáticos para comidas al empleado y esperar que este se encargue de su propio transporte.

Los pagos parciales de viáticos también son comunes si el personal solo pasa una parte del día en la oficina, como en el primer y el último día de un viaje de negocios más largo.

Devolución de gastos

Este tipo de pago implica que el personal pague por los gastos relacionados con el trabajo y presenten los recibos a su empleador. Si bien esta opción puede requerir más papeleo y mantenimiento de registros, puede ser un enfoque útil cuando se registran gastos inusuales que no se ajustan a la tarifa de viáticos estándar de una empresa.

¿Qué cubren los viáticos?

Ahora que sabes qué son los viáticos, ¿cómo decides qué cubrir en tu reglamento? Algunos de los gastos más comunes que pueden cubrir los viáticos son:

Por lo general, los viáticos cubren alimentos y bebidas. Pueden incluir desayuno, comida, cena y hasta refrigerios o pausas para el café.

Alojamiento

Por lo general, los viáticos cubren habitaciones de hotel, alquileres de corta duración u otros alojamientos necesarios para tu estancia. Esto también puede incluir impuestos o tarifas, como los cargos del resort.

Gastos adicionales

Los viáticos podrían cubrir varios gastos adicionales, como el transporte desde y hasta el lugar de trabajo, las tarifas de estacionamiento y los servicios de lavandería.

Estos son algunos ejemplos de gastos que generalmente no se reembolsan mediante el pago de viáticos:

Artículos personales.

Estos son gastos no relacionados con la actividad laboral, como artículos de higiene personal, ropa y entretenimiento.

Actividades no laborales

Los viáticos no suelen cubrir actividades de ocio como visitas turísticas o aficiones personales.

Gasto excesivo

Si el gasto de un empleado se considera excesivo o injustificado, puedes rechazar el reembolso de algunos o todos los gastos asociados.

Cómo se determinan las tarifas de viáticos

Las tarifas de viáticos pueden variar según diversos factores como las normas federales, políticas de la empresa, diferencias del costo de vida y estándares del sector. Analicemos de cerca cómo intervienen estos factores al determinar las tarifas de viáticos.

Normas federales

Es posible que haya requisitos específicos aplicables para viáticos en tu sector. En EE. UU., la Administración de Servicios Generales (General Services Administration, GSA) fija las tarifas de viáticos para los empleados del Gobierno . Las empresas privadas y otras organizaciones pueden usar las tarifas de GSA como referencia para determinar las propias. Para viajes internacionales, el Departamento de Estado de EE. UU. es quien establece estas tarifas para el personal federal de este país. Las tarifas se basan en el costo de vida de los países y ciudades a donde el personal viajará.

Variaciones del costo de vida

A menudo, las tarifas de viáticos se ajustan para considerar las diferencias del costo de vida entre distintos lugares. Por ejemplo, un empleado que viaja a una ciudad cara como Nueva York o San Francisco debería recibir una tarifa de viáticos más alta que alguien que viaja a una ubicación más económica.

Estándares de la industria

Algunas industrias tienen tarifas de viáticos que toman en cuenta las necesidades particulares y expectativas de su personal. Antes de establecer tu reglamento, considera los gastos típicos e investiga las tarifas que ofrecen otras organizaciones.

¿Cuáles son las ventajas de los viáticos?

Para empleadores.

• Facilita el seguimiento de gastos: al asignar al personal tarifas de viáticos fijas podrás hacer el seguimiento y gestionar los gastos de manera sencilla, por lo que no tendrás que revisar cada recibo.
• Control del costo y cumplimiento: establecer tarifas de viáticos te ayudará a controlar el costo, reducir la carga fiscal y garantizar el cumplimiento al asignar una cantidad fija por día.
• Atrae y retén talento: ofrecer tarifas de viáticos competitivas puede hacer que tu empresa sea atractiva para posibles empleados y para el personal actual, por lo que puede favorecer la retención.
• Reducir el trabajo administrativo: al dedicar menos tiempo al papeleo y a evaluar cada recibo para procesar los informes de gastos podrás aprovechar mejor tus recursos para otras tareas.

Para los empleados

• Planear las finanzas: con una tarifa de viáticos fija tu personal podrá planear mejor sus gastos pues sabrán cuánto dinero tienen disponible.
• Flexibilidad: tu personal tendrá experiencias de viaje agradables y sin estrés porque podrán hacer sus gastos diarios de la forma que mejor les convenga, según su tarifa de viáticos.
• Menos documentación: minimizan la necesidad de que el personal deba hacer un seguimiento de recibos y el envío de informes para rendir gastos detallados. Posibles ventajas fiscales: En algunos casos, los pagos de viáticos se consideran ingresos no deducibles , según las circunstancias específicas y las leyes fiscales aplicables.

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• Per Diem Lookup

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Everything You Need to Know About the Business Travel Tax Deduction

Justin is an IRS Enrolled Agent, allowing him to represent taxpayers before the IRS. He loves helping freelancers and small business owners save on taxes. He is also an attorney and works part-time with the Keeper Tax team.

You don’t have to fly first class and stay at a fancy hotel to claim travel expense tax deductions. Conferences, worksite visits, and even a change of scenery can (sometimes) qualify as business travel.

What counts as business travel?

The IRS does have a few simple guidelines for determining what counts as business travel. Your trip has to be:

• Mostly business
• An “ordinary and necessary” expense
• Someplace far away from your “tax home”

What counts as "mostly business"?

The IRS will measure your time away in days. If you spend more days doing business activities than not, your trip is considered "mostly business". Your travel days are counted as work days.

Special rules for traveling abroad

If you are traveling abroad for business purposes, you trip counts as " entirely for business " as long as you spend less than 25% of your time on personal activities (like vacationing). Your travel days count as work days.

So say you you head off to Zurich for nine days. You've got a seven-day run of conference talks, client meetings, and the travel it takes to get you there. You then tack on two days skiing on the nearby slopes.

Good news: Your trip still counts as "entirely for business." That's because two out of nine days is less than 25%.

What is an “ordinary and necessary” expense?

“Ordinary and necessary” means that the trip:

• Makes sense given your industry, and
• Was taken for the purpose of carrying out business activities

If you have a choice between two conferences — one in your hometown, and one in London — the British one wouldn’t be an ordinary and necessary expense.

What is your tax home?

A taxpayer can deduct travel expenses anytime you are traveling away from home but depending on where you work the IRS definition of “home” can get complicated.

Your tax home is often — but not always — where you live with your family (what the IRS calls your "family home"). When it comes to defining it, there are two factors to consider:

• What's your main place of business, and
• How large is your tax home

What's your main place of business?

If your main place of business is somewhere other than your family home, your tax home will be the former — where you work, not where your family lives.

For example, say you:

• Live with your family in Chicago, but
• Work in Milwaukee during the week (where you stay in hotels and eat in restaurants)

Then your tax home is Milwaukee. That's your main place of business, even if you travel back to your family home every weekend.

How large is your tax home?

In most cases, your tax home is the entire city or general area where your main place of business is located.

The “entire city” is easy to define but “general area” gets a bit tricker. For example, if you live in a rural area, then your general area may span several counties during a regular work week.

Rules for business travel

Want to check if your trip is tax-deductible? Make sure it follows these rules set by the IRS.

1. Your trip should take you away from your home base

A good rule of thumb is 100 miles. That’s about a two hour drive, or any kind of plane ride. To be able to claim all the possible travel deductions, your trip should require you to sleep somewhere that isn’t your home.

2. You should be working regular hours

In general, that means eight hours a day of work-related activity.

It’s fine to take personal time in the evenings, and you can still take weekends off. But you can’t take a half-hour call from Disneyland and call it a business trip.

Here's an example. Let’s say you’re a real estate agent living in Chicago. You travel to an industry conference in Las Vegas. You go to the conference during the day, go out in the evenings, and then stay the weekend. That’s a business trip!

3. The trip should last less than a year

Once you’ve been somewhere for over a year, you’re essentially living there. However, traveling for six months at a time is fine!

For example, say you’re a freelancer on Upwork, living in Seattle. You go down to stay with your sister in San Diego for the winter to expand your client network, and you work regular hours while you’re there. That counts as business travel.

What about digital nomads?

With the rise of remote-first workplaces, many freelancers choose to take their work with them as they travel the globe. There are a couple of requirements these expats have to meet if they want to write off travel costs.

Requirement #1: A tax home

Digital nomads have to be able to claim a particular foreign city as a tax home if they want to write off any travel expenses. You don't have to be there all the time — but it should be your professional home base when you're abroad.

For example, say you've rent a room or a studio apartment in Prague for the year. You regularly call clients and finish projects from there. You still travel a lot, for both work and play. But Prague is your tax home, so you can write off travel expenses.

Requirement #2: Some work-related reason for traveling

As long as you've got a tax home and some work-related reason for traveling, these excursion count as business trips. Plausible reasons include meeting with local clients, or attending a local conference and then extending your stay.

However, if you’re a freelance software developer working from Thailand because you like the weather, that unfortunately doesn't count as business travel.

The travel expenses you can write off

As a rule of thumb, all travel-related expenses on a business trip are tax-deductible. You can also claim meals while traveling, but be careful with entertainment expenses (like going out for drinks!).

Here are some common travel-related write-offs you can take.

🛫 All transportation

Any transportation costs are a travel tax deduction. This includes traveling by airplane, train, bus, or car. Baggage fees are deductible, and so are Uber rides to and from the airport.

Just remember: if a client is comping your airfare, or if you booked your ticket with frequent flier miles, then it isn't deductible since your cost was $0.

If you rent a car to go on a business trip, that rental is tax-deductible. If you drive your own vehicle, you can either take actual costs or use the standard mileage deduction. There's more info on that in our guide to deducting car expenses .

Hotels, motels, Airbnb stays, sublets on Craigslist, even reimbursing a friend for crashing on their couch: all of these are tax-deductible lodging expenses.

🥡 Meals while traveling

If your trip has you staying overnight — or even crashing somewhere for a few hours before you can head back — you can write off food expenses. Grabbing a burger alone or a coffee at your airport terminal counts! Even groceries and takeout are tax-deductible.

One important thing to keep in mind: You can usually deduct 50% of your meal costs. For 2021 and 2022, meals you get at restaurants are 100% tax-deductible. Go to the grocery store, though, and you’re limited to the usual 50%.

{upsell_block}

🌐 Wi-Fi and communications

Wi-Fi — on a plane or at your hotel — is completely deductible when you’re traveling for work. This also goes for other communication expenses, like hotspots and international calls.

If you need to ship things as part of your trip — think conference booth materials or extra clothes — those expenses are also tax-deductible.

👔 Dry cleaning

Need to look your best on the trip? You can write off related expenses, like laundry charges.

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Travel expenses you can't deduct

Some travel costs may seem like no-brainers, but they're not actually tax-deductible. Here are a couple of common ones to watch our for.

The cost of bringing your child or spouse

If you bring your child or spouse on a business trip, your travel expense deductions get a little trickier. In general, the cost of bring other people on a business trip is considered personal expense — which means it's not deductible.

You can only deduct travel expenses if your child or spouse:

• Is an employee,
• Has a bona fide business purpose for traveling with you, and
• Would otherwise be allowed to deduct the travel expense on their own

Some hotel bill charges

Staying in a hotel may be required for travel purposes. That's why the room charge and taxes are deductible.

Some additional charges, though, won't qualify. Here are some examples of fees that aren't tax-deductible:

• Gym or fitness center fees
• Movie rental fees
• Game rental fees

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Where to claim travel expenses when filing your taxes

If you are self-employed, you will claim all your income tax deduction on the Schedule C. This is part of the Form 1040 that self-employed people complete ever year.

What happens if your business deductions are disallowed?

If the IRS challenges your business deduction and they are disallowed, there are potential penalties. This can happen if:

• The deduction was not legitimate and shouldn't have been claimed in the first place, or
• The deduction was legitimate, but you don't have the documentation to support it

When does the penalty come into play?

The 20% penalty is not automatic. It only applies if it allowed you to pay substantially less taxes than you normally would. In most cases, the IRS considers “substantially less” to mean you paid at least 10% less.

In practice, you would only reach this 10% threshold if the IRS disqualified a significant number of your travel deductions.

How much is the penalty?

The penalty is normally 20% of the difference between what you should have paid and what you actually paid. You also have to make up the original difference.

In total, this means you will be paying 120% of your original tax obligation: your original obligation, plus 20% penalty.

Justin W. Jones, EA, JD

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What is the translation of "viáticos" in English?

"viáticos" in english, viáticos {noun}.

• volume_up travel allowance
• traveling expenses
• travelling expenses

viáticos {m}

• volume_up subsistence allowance

viáticos {m pl}

• volume_up travel expenses

viático {m}

• volume_up viaticum

English translations powered by Oxford Languages

Viático masculine noun, translations, viáticos {masculine}, viáticos {masculine plural}.

• open_in_new Link to source
• warning Request revision

viático {masculine}

Context sentences, spanish english contextual examples of "viático" in english.

These sentences come from external sources and may not be accurate. bab.la is not responsible for their content.

Monolingual examples

Spanish how to use "viáticos" in a sentence, spanish how to use "viático" in a sentence, spanish how to use "travel allowance" in a sentence, spanish how to use "traveling expenses" in a sentence, spanish how to use "travelling expenses" in a sentence, spanish how to use "travel expenses" in a sentence, spanish how to use "viaticum" in a sentence, synonyms (spanish) for "viático":.

• gratificación
• remuneración
• retribución
• sobresueldo
• viajes aéreos
• viajes de prueba
• viajes espaciales
• viajes por el espacio
• viborera morada
• vibraciones
• vibrador para concreto 
• vibrador para hormigón

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• Solutions By Industry Consultants Solution to help consultants manage their expenses Education Educational institutions need not worry about their expenses Healthcare Healthcare manufacturers can manage expenses easily Manufacturing Manufacturing expenses are no longer a pain Non-profits Go on your mission and don't worry about expense reporting Marketing Market your offering and leave your expense reporting to us By Size Self-employed Be your own boss, we'll handle your expenses Small Business Grow your business, we'll handle your expense management Enterprise Major deals require your time, leave the expense management to us
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Gestión de viajes y gastos para empresas en crecimiento

Lo que Zoho Expense contribuye.

Solicitud de adquisición, administre todos los aspectos de sus informes de gastos y viajes de negocios., administración de viajes, informes de gastos, gestión de viajes y gastos de manera sencilla., control de gastos, auditoría y cumplimiento, zoho expense es ampliable, mejore la experiencia de creación de informes de gastos para sus empleados., mejorar la gestión de viajes y gastos en todo el mundo.

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What is expense management software.

Expense management software helps businesses streamline spending—from employee expenses, reimbursement, and corporate travel to operational spend—by automating expense reporting , enforcing policies , and streamlining approvals .

Who should use an expense management software?

Expense management software are used by employees to record and submit expenses, finance teams to track expenses and reimburse employees , and travel teams to manage business travel . CFOs and CEOs can use them to get insights on their business spending, too.

Why do organizations need expense management software?

Without expense management software, your organization will find it difficult to manually manage receipts , expense reports , and travel expenses . Expense management software has a direct impact on optimizing business spend, while drastically cutting down time on manual data entry and management.

Why should businesses avoid using spreadsheets to manage expenses?

Managing expenses via spreadsheet becomes tedious as the size of the organization increases. Using spreadsheets to manage business travel and expenses is neither efficient nor safe. Accountants need to ensure that there are no formula errors, as it may lead to costly financial mistakes during monthly or yearly financial calculations—and it's also expensive in terms of manually managing policy violations and fraudulent claims.

Why should organizations automate the expense management process?

A manual expense reporting process is a pain for employees—as well as travel and finance teams—as it involves a lot of work to create reports, approve or rectify them, and manually check for duplicate and fraudulent claims. Automating your expense management process helps in reducing manual work and improving compliance and policy adherence.

How should one evaluate expense management software for their organization?

Before investing in expense management software, businesses need to have evaluation criteria in place . Some of the main reasons for implementing expense management software are to help save time, increase compliance , and simplify the reimbursement process . If you're unsure about gathering requirements by yourself, talk to a product expert , explain what you're looking for, and let them suggest the best plan that suits your business needs.

How to choose expense management software?

Here are some of the key points to consider before choosing expense management software:

No hidden costs

Active-user-based pricing is one of the most cost-effective methods of pricing, where you end up only paying for the users who are actually using the product.

Ease of use

Businesses need to keep track of countless activities, so managing expenses and travel requests should be streamlined, and the software should provide an overall user-friendly experience.

Data security

As expense management software deals with a lot of sensitive data—like employee bills, business spend details, corporate cards, and travel documents—it's important that the software is compliant with all security standards .

Scalability

Changing software and migrating data is exhausting. So when you decide to implement expense management software at your organization, it should be able to meet your requirements when your business expands . The software that you choose should also align with your growth strategy and help you scale your business.

A reliable support team should be available to help you resolve any issues or questions. You should also closely examine how easy it is to get in touch with the team via mobile or email.

What's the best expense management software?

We may be a little biased here, but Zoho Expense is used by businesses of all sizes in 150+ countries across the globe. For more than 7 years, Zoho Expense has been serving world-class software for businesses and delivering user-friendly experiences for their employees. Sign up for a free trial today and start your expense management journey with Zoho Expense.

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Puma has been using Zoho Expense in Oceania for over 3 years and our users have found the web interface and the phone apps to be feature rich and always improving.The look and feel is modern and pleasing to the eye. Puma has recently expanded the usage of Zoho Expense to multiple new regions around the globe, and throughout, the Zoho team has been extremely supportive to the unique requirements of each region and helped to make the onboarding experience painless.

Mark Hawkins

Director, Operations PUMA SEA

We started using Zoho Expense across our whole IFFCO group for Travel and Expense Management as one of the key aspects to keep control on spends. It was a challenge to manage employee spend and expense reporting across our multiple office locations with disparate solutions. We found Zoho Expense as a very powerful and flexible tool which allows us to accommodate many different expense policies and compliances in respect to many different countries' regulations.

Jaroslaw Pietraszko

Director ERP & Digital Transformation, IFFCO Group

The Zoho Expense team has provided us with the best features—especially the receipt auto-scan, which eases our expense reporting journey with its mobile functionality. Our employees use Zoho Expense and its features extensively, particularly the mobile app. Above all, with the Zoho Analytics integration, we always get the insights we need with multiple dashboards to analyze our business spend. We’re one of those happy customers who are looking forward to seeing many new features and integrations within the application.

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Oakland County judge's trainings in Dubai, South Africa, Panama covered by public money

Most every job requires more training these days, and that includes being a judge. New rules in Michigan require that judges take at least 24 hours of “continuing judicial education” every two years.

The new training is on the internet so judges don’t need to leave their courthouses. And it’s free. But some who wear judicial robes may wish to keep visiting distant locales for costly professional conferences, as they’ve quietly been doing for years.

Take the Honorable Debra Nance, a district judge in Southfield. According to expense records obtained by the Free Press, Nance in January traveled to a 10-day professional conference, one that’s not required by the state of Michigan, in the African nation of Ghana — more than 5,000 miles from Detroit. The cost? More than $4,800, all of it covered by Nance’s employer, the 46th District Court.

Last year, Nance traveled to a conference in Dubai, a city of luxury hotels in the United Arab Emirates, more than 7,000 miles from Detroit. That tab? Over $4,600. In previous years, Nance traveled to judicial conferences in Panama, the Dominican Republic and South Africa, each trip costing thousands of dollars, and each charged to the court’s budget, according to expense records obtained by the Free Press.

So, how might flying to Africa improve Nance’s ability to administer justice? Documents obtained by the Free Press show that two seminars were held at the lengthy conference in Ghana. One was called “Comparative Law: Commonalities & Differences between U.S. & Ghahaian Law.” The other was “Domestic Violence at Home and Abroad.” It may seem odd that a district judge in Michigan, who is often focused on driving violations and landlord-tenant cases, would need training in the legal systems of foreign nations.

Traveling jurists

Luxury travel for judges has come under scrutiny at the nation’s highest level. That happened with news coverage of the lack of oversight for U.S. Supreme Court justices. The spotlight for much of that coverage fell on Justice Clarence Thomas who, reporters revealed, had for decades taken luxury vacations as the guest of a real-estate billionaire. Thomas’ trips, while inviting conflicts of interest, occurred at no public cost. Neither did they involve training or professional networking. As well, Supreme Court Justice Samuel Alito was outed for being a hedge-fund billionaire’s guest on an Alaskan fishing trip that ProPublica reporters estimated would’ve cost well over $100,000, had Alito paid his way. Alito neither disclosed the trip on his annual financial disclosures to the court nor did he recuse himself from voting several years later in favor of the hedge fund boss, in a case that came before the court and ultimately brought a payment of $2.4 billion to the hedge fund.

In Michigan, Nance isn't the only judge taking trips at public expense. In a yearlong investigation, the Free Press requested records for travel expenses at numerous courthouses in Oakland, Wayne and Macomb counties, in circuit as well as district courts. The investigation found that, although most judges seek modest reimbursements for traveling to conferences and training sites, a handful in metro Detroit have charged costly trips to their courthouse budgets.

I n 2019, Oakland Circuit Judge Denise Langford-Morris, who has since retired, attended a convention of lawyers and judges in New York City for $1,940.26. In the same year, Macomb County Circuit Judge Joseph Toia attended a conference of the National Association of Drug Court Personnel in Nashville, Tennessee for $1,634.54. And although travel expenses in many courthouses dropped during and after the pandemic, there are other examples.

Still, among judges in metro Detroit, the Free Press found that Southfield’s courthouse was the biggest and most consistent spender of public dollars on travel, and Nance was the main traveler. Because courts are funded from various revenue streams, it’s not possible to say that Nance’s trips were entirely covered by taxpayer dollars. It is possible to say, however, that they were covered by public money — taxpayer dollars along with the fines and costs paid by members of the public, such as motorists paying traffic tickets and defendants paying criminal fines and court costs. About two-thirds of the annual budget of 46 th District Court is covered by fines and court costs paid by the public.

In other words, when Nance imposes fines and costs on defendants, she knows she is bringing revenue to the court. The rest of the revenue to fund the courthouse comes from Southfield’s taxpayers, an amount that recently has totaled more than $1.6 million per year, according to budget figures provided by the Southfield city fiscal director. The cost of the trips irks Southfield Mayor Ken Siver.

“The taxpayers of Southfield are not only paying for the court’s expenses. We’re paying for Nance’s trips. And her trips are not approved by the city, but we still have to cover them,” Siver said. Nance’s travel expenses need only the signed approval of the court’s chief judge, according to the court’s expense records.

Siver continued: “I’ve made a stink about this every year at budget time. Our city administrator has talked to the court administrator and the chief judge on it, but as long as the money flows, they don’t care.”

No rule prohibiting travel

During a visit to Nance’s courtroom in late March, a Free Press reporter asked Nance what she felt she gained from her overseas trips, either personally or professionally. She said she had no comment. Nance’s supervisor, Chief Judge Shelia Johnson, who approved Nance’s trips, defended them.

“I think the trips for Judge Nance come under the category of judicial education,” Johnson said in a telephone interview.

“There is no rule that says this has to be in the state of Michigan. As long as you’re taking conferences that relate to judicial education, it’s justified and I would encourage that."

Nance's costly trips were organized by the National Bar Association, a nationwide group of mainly African American lawyers and judges. This year, the NBA scheduled three big trips for judges and lawyers: a 16-day one scheduled in May to the French Riviera and Barcelona, Spain; a weeklong annual meeting at a luxury Las Vegas hotel in July, and earlier this year, the 10-day African trip to Ghana that Nance attended in January.

Asked about traveling to Africa, the Middle East, and the Caribbean for lengthy trips whose agendas show they are primarily about sightseeing and resort vacationing, Johnson was politely insistent that such trips were fine with her. The overseas trips give participants “an emphasis on comparing judicial practices from country to country,” and they can provide “a broad perspective that does help you in your day-to-day work as a judge," she said.

Regarding the educational value of Johnson’s own trip, to New Orleans in 2018, for which she charged the courthouse $1,788.36, she said: “I can’t remember. That’s so long ago. I could look it up in my records and see what the seminars covered.”

She concluded: “It sounds like people want to embarrass judges for traveling to these conferences. ... These things keep you engaged as a judge.”

It’s Johnson’s signature that appears on Nance’s expense reports, approving her reimbursement for attending overseas conferences, which are listed as “City of Southfield Business Travel Expense.” On the forms, above Johnson’s signature, are these words: “I hereby certify that the travel indicated hereon was accomplished according to proper authorization, that the information is correct, and that no part of the compensation claimed was of a personal nature.”

Networking and education

The National Bar Association calls itself “the nation’s oldest and largest global network of predominantly Black American attorneys and judges.” It was founded in 1925 because Black lawyers were being denied membership in the all-white American Bar Association, according to online histories. The group provides scholarships for Black law students and helps them land internships at the start of their careers, according to the group’s website. As for the sponsored trips, online agendas show that many are mainly about networking and the theme “Relax, Rejuvenate and Explore.”

Asked to comment on its trips, NBA officials declined to return email and phone messages left by the Free Press at their offices in Washington, D.C. But the president of the NBA's affiliate group in Michigan, the Wolverine Bar Association, said the group is known for its educational trips as well as for aiding Black law students who seek internships and tutoring.

The NBA offers numerous credits in continuing legal education "at various conferences around the United States and overseas as well," said Diane Hutcherson, who is staff counsel to the Auto Club Insurance Association, known as AAA. Hutcherson said that, as a single parent, she had been unable to participate in overseas trips, but she said "there are many people who have and they're generally able to avail themselves of networking and educational opportunities."

"It may be pretty in Dubai but it's also educational," she said, referring to last year's NBA trip.

Virtually all judges incur some travel costs at public expense, doing so for training and to attend events for professional networking. As chief judge in Southfield, Johnson has taken trips at public expense, although none of the expense vouchers provided to the Free Press showed her traveling overseas. Her travel vouchers were signed by the court administrator, according to documents that the Free Press obtained via the Michigan Freedom of Information Act. Johnson incurred only modest travel expenses, according to those documents.

A third judge at 46th District Court in Southfield, Cynthia Arvant, expensed a bill for $1,291.74 in late 2022 for a conference held in Detroit. Arvant, who by law must live in Oakland County to serve as a judge in the county, charged her courthouse for a two-night stay at Detroit’s Westin Book Cadillac so that she could attend a weekend conference of the National Association of Women Judges without needing to drive home each night. District court judges in Michigan earn $172,134.62 per year, according to a spokesman for the Michigan Supreme Court.

More: Sexual harassment lawsuit involving Pistons exec and his executive assistant settles

What's reasonably necessary?

Southfield city officials told the Free Press they felt they had no choice but to cover all costs submitted by the courthouse located behind their city hall, even if those costs include overseas trips to luxury hotels. Yet, according to state law and regulations of the Michigan Supreme Court, local units of government are responsible only for “adequately funding” courthouses. That seems to leave room for interpretation and, potentially, for challenging any high travel expense of court employees, including judges. State law is equally nonspecific as to defining what should be considered “adequate.” Officials at the Michigan Supreme Court and the State Court Administrator’s Office said that no one at those institutions could give legal advice on courthouse expenses. They suggested viewing the guidance delivered in a 2004 state Supreme Court decision, a case between Crawford County and its circuit court. ( 46th Circuit Trial Court v Crawford Co., 261 Mich. App 477; 682 NW2d 519 2004. )

That case established “that the inherent-power doctrine supplies a court with the authority to take whatever steps are reasonably necessary to fulfill the judicial function.” A key word is “reasonably.” It calls for a judgment about what is “reasonable” to spend for operating a courthouse. If the city of Southfield were to challenge its judges over travel expenses, and refuse to pay some of those expenses, the judges could sue and cite this case.

But Southfield might prevail. The Crawford County dispute was about something far more important and considered more "reasonable" than travel expenses. It involved the refusal of Crawford County to stand by its agreement to increase the health and retirement benefits of the court’s employees. Such expenses were reasonable, the county’s circuit court argued. And the Michigan Supreme Court agreed. Travel expenses for judges, in comparison, seem trivial, even if they represent trips that are hardly relevant to a judge’s duties. Still, the city of Southfield would seem to have a case if it refused to pay for costly travel.

Mackinac Island trips

Besides taking luxurious overseas trips, Nance has attended Michigan’s annual conference of judges, held each summer on Mackinac Island. For more than a decade, scores of judges have attended the conference, formerly held each August at one of Michigan’s priciest resorts, the Grand Hotel at Mackinac Island. After prices rose — a typical summer night’s lodging there this year costs more than $1,000 — the state court administrator’s office switched the conference to the less expensive Mission Point Resort for the three-day conference of the Michigan Judges Association. According to judges who’ve attended, important training and lectures do take place at these yearly meetings.

It was an incident at that conference on Mackinac Island in 2019 that led to an investigation of Nance by the Michigan Judicial Tenure Commission. The JTC’s investigation stems from misconduct allegations involving a dispute that Nance and a Detroit judge had over a bicycle rental. In the investigation of the dispute, in which the Detroit judge was accused of misusing her position outside a courtroom, Nance was accused of lying to investigators in July 2020 and again in September 2021. The Detroit judge told police that she had been assaulted by the bike shop owner. But when police viewed the shop’s surveillance video, they wrote in their police report — obtained by the Free Press — that the Detroit judge had been the assailant, not the shop owner. That led the JTC to investigate both Nance and the Detroit judge, 36th District Court Judge Demetria Brue.

With Michigan judges now required to take considerably more training, they have choices to make. Judges can obtain it free via online courses, received in their courthouses from the Michigan Judicial Institute, a state agency. Or they can, instead, choose to take the new training in person, perhaps in Michigan, but maybe at distant locales that require overnight or even overseas travel.

Judges who travel for their training can be a costly public expense. With little public scrutiny, they get to choose. Michigan judges “have options” about where they will get their new training, said John Nevin, communications director for the Michigan Supreme Court.

Contact Bill Laytner: [email protected]

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Topic no. 511, Business travel expenses

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Travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. You can't deduct expenses that are lavish or extravagant, or that are for personal purposes.

You're traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away.

Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants. You return to Chicago every weekend. You may not deduct any of your travel, meals or lodging in Milwaukee because that's your tax home. Your travel on weekends to your family home in Chicago isn't for your work, so these expenses are also not deductible. If you regularly work in more than one place, your tax home is the general area where your main place of business or work is located.

In determining your main place of business, take into account the length of time you normally need to spend at each location for business purposes, the degree of business activity in each area, and the relative significance of the financial return from each area. However, the most important consideration is the length of time you spend at each location.

You can deduct travel expenses paid or incurred in connection with a temporary work assignment away from home. However, you can't deduct travel expenses paid in connection with an indefinite work assignment. Any work assignment in excess of one year is considered indefinite. Also, you may not deduct travel expenses at a work location if you realistically expect that you'll work there for more than one year, whether or not you actually work there that long. If you realistically expect to work at a temporary location for one year or less, and the expectation changes so that at some point you realistically expect to work there for more than one year, travel expenses become nondeductible when your expectation changes.

Travel expenses for conventions are deductible if you can show that your attendance benefits your trade or business. Special rules apply to conventions held outside the North American area.

Deductible travel expenses while away from home include, but aren't limited to, the costs of:

• Travel by airplane, train, bus or car between your home and your business destination. (If you're provided with a ticket or you're riding free as a result of a frequent traveler or similar program, your cost is zero.)
• The airport or train station and your hotel,
• The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location.
• Shipping of baggage, and sample or display material between your regular and temporary work locations.
• Using your car while at your business destination. You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking fees. If you rent a car, you can deduct only the business-use portion for the expenses.
• Lodging and non-entertainment-related meals.
• Dry cleaning and laundry.
• Business calls while on your business trip. (This includes business communications by fax machine or other communication devices.)
• Tips you pay for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to your business travel. (These expenses might include transportation to and from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer.)

Instead of keeping records of your meal expenses and deducting the actual cost, you can generally use a standard meal allowance, which varies depending on where you travel. The deduction for business meals is generally limited to 50% of the unreimbursed cost.

If you're self-employed, you can deduct travel expenses on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) , or if you're a farmer, on Schedule F (Form 1040), Profit or Loss From Farming .

If you're a member of the National Guard or military reserve, you may be able to claim a deduction for unreimbursed travel expenses paid in connection with the performance of services as a reservist that reduces your adjusted gross income. This travel must be overnight and more than 100 miles from your home. Expenses must be ordinary and necessary. This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Claim these expenses on Form 2106, Employee Business Expenses and report them on Form 1040 , Form 1040-SR , or Form 1040-NR as an adjustment to income.

Good records are essential. Refer to Topic no. 305 for information on recordkeeping. For more information on these and other travel expenses, refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses .

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