the employee must pay back to the employer within a reasonable time the amount of the reimbursement or allowance that cannot be substantiated.Each of the elements of an expenditure or use must be substantiated, and For other reimbursed expenses, information must be submitted that is sufficient to enable the payer to identify the specific nature of each expense and to conclude that the expense is an employee business expense. ![]() the employee must submit information sufficient to satisfy the “adequate accounting rules” with respect to travel and entertainment.the advances, allowances, or reimbursements must relate to business expenses or in the performance of services as an employee.Under IRS rules, an accountable plan is any reimbursement or other expense allowance arrangement that meets all of the following requirements: ![]() Per diems and accountable plans are inextricably tied to income taxes, which are administered and collected by the U.S.
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