Taxation and the Sabbatical: Doctrine, Planning and Policy
70 Pages Posted: 6 Apr 2010 Last revised: 29 Apr 2010
Date Written: April 5, 2010
It is common practice for faculty who go on sabbatical leave to take up temporary residence at another location during the sabbatical period. This temporary relocation has significant income tax implications. These tax implications also arise when a faculty member at one institution serves as a visiting scholar at another institution (a scholar’s visit). This article describes the current income tax treatment of sabbaticals and scholar’s visits and develops the tax planning hurdles and opportunities posed by this treatment. It concludes with a consideration of the policy issues raised by this state of affairs.
Keywords: Taxation, Sabbatical, Faculty, Visits, Deductions, exclusions
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