Lists $6,303 in travel paid by others (3 payments)
Largest: Berkeley, CA 94710 ($2,540, Special Needs Planning Symposium), Honolulu, HI 96807 ($2,263, Hawaii Tax Institute), Irvine, CA 92618 ($1,500, Professional Fiduciary Association of California). 0 of 3 are listed as gifts.
What to check
- Who paid, and for what: speeches, conferences and nonprofit-paid travel are treated differently (Schedule E instructions).
- Whether the paying organizations have business before the office.
Travel: Special Needs Planning Symposium $2,540 p.2Travel: Hawaii Tax Institute $2,263 p.2Travel: Professional Fiduciary Association of California $1,500 p.2
Rule: Travel paid by others
“Travel payments from third parties (not your employer).”Form 700 (2025/2026), Types of reportable interests ✓ quoted from the saved copy · how this rule works