Who keeps the Marriott points from business travel?

Yes, in most cases. The terms say: “Qualifying Rates include most business and leisure rates.” A room you pay for and expense earns points, and so does a room billed directly to your company, as long as the stay isn’t part of a convention or group meeting.

You can earn points on up to 3 rooms with the same dates, such as rooms for colleagues you pay for, but Elite Night Credits only for the room you stay in.

The terms leave these out:

• Rooms at a group rate for an event, meeting, conference or organized tour
• Rooms booked through a tour operator, online travel site or other third-party channel
• Wholesale, package and crew rates
• Complimentary rooms, and rooms paid with a voucher or third-party award
• Contract rooms, rooms reserved by corporations on an ongoing basis and master-billed rooms

If points matter to you, book direct with Marriott at a qualifying rate, and add your member number to the reservation.

For US taxpayers, the IRS’s published position since 2002 is that it won’t pursue tax on them. Its Announcement 2002-18 says “the IRS will not assert that any taxpayer has understated his federal tax liability by reason of the receipt or personal use of frequent flyer miles or other in-kind promotional benefits attributable to the taxpayer’s business or official travel.”

“This relief does not apply to travel or other promotional benefits that are converted to cash, to compensation that is paid in the form of travel or other promotional benefits, or in other circumstances where these benefits are used for tax avoidance purposes.”

That is the IRS’s position, not tax advice, and other countries treat rewards differently. Ask a tax adviser about your own situation.

Yes, within limits. A member can transfer up to 100,000 points a calendar year to another member, and receive up to 500,000, with a 1,000-point minimum per transfer. Elite Night Credits can’t be moved. Under the terms, points are “the sole property of the Company and are not the property of Members” and have no cash value.

Yes, through Marriott Bonvoy Events, for eligible groups, meetings and events. Only individuals can take part, not companies, and some people are excluded, such as government employees booking for work. Planners also earn one Elite Night Credit for every 20 room nights booked and stayed, up to 20 per contract.

Spend it on a trip that repays the nights away. A balance from a year on the road can cover five nights somewhere you’d never pay for in cash. See what your balance can book, or what it’s worth. If you’d rather we plan it, our trip research service does exactly that.