Tax Planning for Professorial Sabbaticals Available to Purchase

A sabbatical leave and visiting position at another university offers professors many professional and financial advantages. Among the financial advantages are favorable taxation of the expenses incurred and income earned at the visited university. This paper discusses the tax implications of a visiting position, including eligibility for travel deductions, rules for deducting travel and transportation expenses, implications of taking a position outside of the United States, problems caused by the Alternative Minimum Tax, and other related issues. Also covered are the recordkeeping requirements and the use of federal per diem allowances.