Living Allowance Overview

Visitors to UCAR/NCAR/UCP are eligible to receive a Living Allowance to support duplicative living costs associated with their participation in a collaborative visit. Living Allowances are not to be used for the payment of services. Payment for services should be paid through payroll or a consulting agreement. 

• The Living Allowance amount may not exceed the allowable GSA rate for the city they are visiting (Lodging+M&IE). The M&IE component for the first and last day of the assignment period should be calculated at 75%. 
• Living Allowances are not reportable/taxable.
• Visitors may claim up to the max GSA rate including lodging for the city they are visiting and no lodging receipts are needed. 
• Employees of UCAR are not eligible for Living Allowances.
• The visitor must maintain ties to their employer/home institution while visiting UCAR/NCAR/UCP.
• The visitor must financially maintain a permanent residence (See “Tax Home” section of Living Allowance Affidavit for more information) other than the location they will be living during their visit to UCAR       
• By the end of their visit, their continuous time away from their permanent residence (tax home) must be for a period of less than 12 months. At such time as the visit is anticipated to exceed one year, the visitor is no longer eligible for a Living Allowance and instead may claim a taxable stipend.
• Their visit location must be outside commuting distance of the visitor’s permanent residence.
• To receive a Living Allowance the visitor must complete and submit a Living Allowance Affidavit.

Living Allowance Affidavit

A revised Living Allowance Affidavit has been created based on guidance from our tax advisers ensuring UCAR has done their due diligence:

• In ensuring duplicity of living costs.
• That the assignment is temporary.
• That the visitor is continuing to have ties to their “home” location.

In the event a visitor isn’t eligible for a Living Allowance they may claim a stipend.

Stipend Overview

A visitor or student may receive a stipend to help support the costs associated with their participation in a collaboration or training opportunity. Payments relating to services provided, should be paid through payroll or a consulting agreement.

• Stipends are fully reportable/taxable.
• Stipends should be all inclusive of living support being provided. For instance, not lodging+stipend or stipend+per diem.
• To receive a stipend, the visitor completes and submits the UCAR Stipend request form confirming the purpose of receiving the stipend is to benefit their participation in a qualified activity and not for the payment of services.

Examples of Stipends

• Providing support to an individual who is visiting NCAR/UCAR/UCP for the purpose of research or collaboration.
• Participation Stipend for individuals invited to participate in a conference, workshop, advisory meeting or training project.
• Stipend to support costs associated with  participating in an internship.

Living Allowance/Housing Stipend Procedure

• Travel Coordinator provides either the Living Allowance Affidavit or Stipend Form to the visitor and requests they return to ap_box@ucar.edu.
• Travel Coordinator utilizes the Housing Stipend or Living Allowance Expense Type when completing the Travel Request in Concur.
• Travel Coordinator completes a UCAR Living Allowance-Stipend Request Form and sends to ap_box@ucar.edu to initiate payment.
• Travel Coordinator creates a Travel Expense Report within Concur at the end of the visit using the Living Allowance or Stipend expense type to record the amount paid.  Be sure to obtain and attach a visitor certification to the expense report.