Taxation and the Sabbatical: Doctrine, Planning and Policy

70 Pages Posted: 6 Apr 2010 Last revised: 29 Apr 2010

Robert Pikowsky

Georgia Institute of Technology

John A. Miller

University of Idaho College of Law

Date Written: April 5, 2010

Abstract

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

Suggested Citation

Pikowsky, Robert and Miller, John A., Taxation and the Sabbatical: Doctrine, Planning and Policy (April 5, 2010). Tax Lawyer, Vol. 63, No. 3, 2010. Available at SSRN: https://ssrn.com/abstract=1584826

Robert Pikowsky

Georgia Institute of Technology ( email )

685 Cherry St.
Atlanta, GA 30332-0345
United States

John A. Miller (Contact Author)

University of Idaho College of Law ( email )

P.O. Box 442321
Moscow, ID 83844-2321
United States
208-885-2257 (Phone)

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