Expense Reimbursements 2025 - Proper Recordkeeping and Accounting for OBBB and Payroll Compliance

In order for expense reimbursements to be non-taxable, they must be distributed and recorded under an "accountable plan."

You will discover what that means, and how to evaluate your expense reimbursement policy for compliance. Expense reimbursements are commonly reviewed and scrutinized in payroll tax audits. The use of per diems are a common way to simplify many travel related expenses. Both the IRS and DGA publish the current amounts by geographic location

Keep in mind the rules of thumb in regards to non-taxable expense reimbursement. They must be for the employer benefit, used in the course of your trade or business, not be considered extravagant, and properly accounted for. We will discuss the details of each, as well as specifics for various types of expenses. You should know the taxable limitations for moving expenses, meals, entertainment, uniforms and more. The OBBB extended the expense deductions under the 2017 TC&JA, and created others. We will discuss the latest details.

Finally, analyze your current policies and procedures by learning the best practices of current businesses. Learn from court case studies about common mistakes made in expense reimbursement practices. With all the knowledge in the webinar, both payroll and A/P will sleep better at night knowing when reimbursements are truly non-taxable.

Why Should You Attend?

Employee expense reimbursements that aren't handled accurately can wind up being disallowed as expenses, or even considered as compensation by the IRS. If this happens, your company is on the hook for paying the associated payroll taxes - costing you more money as well as any penalties! You need to make sure your reimbursements are truly considered nontaxable, and that's a real challenge for even seasoned payroll pros.

Information covered in the presentation:

Accountable versus Non Accountable Plans

General guidelines about non-taxable expenses vs wages
3 elements of an accountable plan - business connection, substantiation and reconciling
Employment tax treatment

The Use of Per Diems

Amounts for Lodging, Meals and Incidentals
Recordkeeping
Sources

Rules of Thumb - General Guidelines from the IRS

Employer vs Employee benefit
In the course of trade or business
Reasonable vs Extravagant
Accounting and Documentation

Specific Types of Expense Reimbursements

Pre-Employment Expenses
Moving expenses
Meals and Entertainment
Uniforms
Automobile Travel
Employee Personal Property

The TC&JA and OBBB

Meals and Eating facility
Moving expenses
Transportation Fringe Benefits

Best Practices for Payroll Managers

A/P and Payroll coordination
Reimbursement policy
State regulations
Identification and Prevention of employee fraud

Case Studies

Who Will Benefit:

HR Managers
Payroll Managers
Budget Personnel
HR and Payroll Compliance Managers
Department Managers
Fringe Benefit and Travel Staff

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