Starting April 1, 2026, Indiana University will strictly enforce timelines for expense reporting. The IU Accountable Plan policy was updated in July to better align IU procedures with these federal requirements. Any business expense that is not submitted within 60 days will be treated as taxable income to the employee.

The reimbursement process and the taxing process happen separately. You will receive your full reimbursement as requested, but for expenses over 60 days, IU will withhold the applicable taxes from your future wages. To keep your paycheck predictable, submit any outstanding expenses in Emburse Enterprise before the April 1 deadline.

How the ’60-day clock’ works

The 60-day window is calculated based on the type of expense you are reporting. Use the guide below to determine if your pending expenses are approaching the deadline:

Expense type	When the 60-day clock starts
Travel expenses	The day the trip ends.
P-Card transaction	The date the purchase was made.
Out-of-pocket (non-travel)	The date the purchase was made.

To “stop the clock,” your expense report must be submitted in Emburse Enterprise.

Notification and payroll impact

If you have expenses that have crossed the 60-day threshold after April 1:

• You will be notified via email before your affected paycheck is issued.
• The email will include the taxable amount, information on how to estimate the tax impact, and your fiscal officer and campus controller’s contact information who can help answer questions.
• Any taxable expenses will result in additional tax withholding on the next period’s paycheck, which will reduce your net pay for that pay cycle.

Action items

• Review your dashboard: Log in to Emburse Enterprise today to check for any unapplied P-Card transactions or draft reimbursements.
• Submit by March 31: To avoid tax withholdings on existing expenses that are already past the 60-day mark, ensure they are submitted before the April 1 enforcement date.
• Consult the Quick Guide: For more detailed scenarios and FAQs, visit the Accountable Plan Quick Guide.

If you have questions regarding the policy or the submission process, contact the Financial Training and Communications team at estc@iu.edu.