The difference between an accountable and a non-accountable plan is tax. Accountable plans meet the IRS’ requirements for business expense reimbursements to be excluded from an employee's gross ...

Non-Accountable Plan: Expenses and Tax . Any outlay on business-related expenses in a non-accountable plan may be claimed as a miscellaneous itemized deduction by the recipient on their 1040 Form.

In a recent private letter ruling, the IRS clarified how employer reimbursement of employee expenses for tools, equipment, training or certification required as a condition of employment may qualify ...

Those expenses reimbursed between 61 through 119 days after the last day of the trip will be considered reimbursed on a non-accountable plan basis (e.g., taxable). RIT is required to combine the ...

He paid a lot of lodging, meals and incidental expenses to do the work related travel. His employer issued him a W-2 for 2013 for $131,884 that included as wages $42,812 of per diem travel allowances ...