a reimbursement or allowance arrangement between you and your employee that meets all three of the following rules
A method of accounting for employee business expenses in which employee reimbursements are not reported as employee income. Employee expenses must have a business connection, employees must adequately account for these expenses to the employer within a reasonable time, and employees must return any excess reimbursement or allowance within a reasonable time.
An accountable plan is any reimbursement or other expense allowance arrangement of an employer that meets all of the following requirements (therefore excluding it from gross w-2 earned income and tax): (1) it provides reimbursements advances or allowances including per diem and meals, to employees for any job related deductible business expense; (2) employees must be able to substantiate expenses covered in the plan; (3) employee must return any excess advances or payments.
A plan in which all three of the following rules are satisfied: (1) your expenses (such as for travel, transportation, meals, and entertainment) must have been paid or incurred while performing services as an employee of the employer who manages the plan; (2) you must adequately account to the employer for these expenses; and (3) you must return any excess reimbursement or allowance. When an employer reimburses you, the reimbursement will not be considered income on your tax return and the expenses will not be allowed as a deduction on your tax return.
A plan for reimbursing employees for expenses such as meals, entertainment, travel, and transportation incurred for business purposes on behalf of the employer. A plan is an accountable plan if the employer requires the employee to account for all business expenses and to return any excess reimbursements. For employees under an accountable plan, reimbursements aren't entered on the tax return as income and the expenses aren't deductible.
An expense reimbursement arrangement that satisfies three Internal Revenue Service conditions: Business connection, Substantiation, and Return of excess payments
An employer's business expense reimbursement plan that satisfies all IRS requirements regarding substantiation, business connection, and return of excess amounts in a reasonable period of time.
A plan for reimbursing employees for business related expenses, such as meals and travel, under which an employee is required to account for all his/her expenses and return any excess reimbursements.