⚠️ IRS Requirements (IRC §62(a)(2)(A), Reg. §1.62-2): To qualify for tax-free reimbursement under an accountable plan, expenses must have a business connection, be substantiated within 60 days, and any excess reimbursement returned within 120 days.
Employee Information
Common Expense Categories
- Meals & Entertainment — Generally 50% deductible, document attendees and business discussion
- Travel — Airfare, train, lodging for business trips
- Vehicle Expenses — Gas, parking, tolls (separate from mileage)
- Mileage Reimbursement — Use current IRS standard rate (70¢/mile for 2025)
- Office Supplies — Pens, paper, postage, office equipment
- Professional Development — Courses, conferences, certifications
Expense Details
| Date |
Category |
Description/Vendor |
Business Purpose |
Receipt # |
Amount |
Miles |
| TOTAL EXPENSES: |
$0.00 |
0 |
| MILEAGE REIMBURSEMENT (@ $0.70/mile): |
$0.00 |
|
| GRAND TOTAL: |
$0.00 |
|
Certification & Approval
I certify that the above expenses were incurred for legitimate business purposes and are properly substantiated with receipts and documentation as required by IRS regulations.