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Board and Commission Member Fees Policy

Per diem payments to non-employees such as board or commission members are treated as non-employee compensation and are reportable on a 1099-MISC Form. These payments are reportable when the dollar limit of $600 is reached for the calendar year.

Expense reimbursements to Board or Commission members should be treated like expense reimbursements made to State employees while on official duty.  The payments should be processed on a State Travel Reimbursement Expense Voucher, and as long as the reimbursement request is for an amount within the IRS's standard guidelines or the receipts for actual expenses are attached, the member is "deemed" to have accounted to the State for the expense.  The expense reimbursement to the member is considered to be made under the accountable plan rules and not taxable or reported to the member on a Form 1099.