This webinar will cover the tax compliance for employee business expense reimbursements under both accountable and non-accountable employee business expense plans. Accountable plans allow the employer to exclude expense reimbursement from employee wages. Accountable reimbursement plans have strict documentation and recordkeeping requirements and require timely reporting and return of excess reimbursements by employees. In addition, per diem arrangements can be used in lieu of actual substantiation. The webinar will include discussion of these requirements as well as how to report reimbursements that do not qualify under the accountable plan rules and must be included in employee wages. In this webinar expert speaker Patrick A Haggerty, will help attendees that how to manage account properly and report expense reimbursements and facilities provided to employees in compliance with IRS requirements.
Employee expense reimbursement is one of the targets of a current IRS audit initiative. Speaker will also cover the rules and requirements for expense reimbursements, as well as best practices for processing expense reimbursements either in payroll or accounts payable.
Understand when per diem rates may be used and why employers may want to use them Know how to determine maximum per diem rates and how to use the high low method Know how to establish and administer an accountable expense reimbursement plan. Understand the importance of control and accounting procedures related to expense reimbursements
Determine whether an expense reimbursement qualifies for exclusion from employee wages Know what is required to substantiate various expenses and benefits under an accountable plan Understand the importance of timely processing of reimbursements and collection of excess advance fundsKnow when expense reimbursements or use of company resources must be included in wages
Payroll Supervisors and PersonnelAccounts Payable Supervisors and Personnel Public AccountantsInternal AuditorsTax Compliance Officers Enrolled Agents Officers and Managers with Tax Compliance Oversight Company / Business OwnersManagers/ Supervisors Public Agency Managers Audit and Compliance Personnel / Risk Managers
Employee expense reimbursement is one of the targets of a current IRS audit initiative. Speaker will also cover the rules and requirements for expense reimbursements, as well as best practices for processing expense reimbursements either in payroll or accounts payable.
Understand when per diem rates may be used and why employers may want to use them Know how to determine maximum per diem rates and how to use the high low method Know how to establish and administer an accountable expense reimbursement plan. Understand the importance of control and accounting procedures related to expense reimbursements
Determine whether an expense reimbursement qualifies for exclusion from employee wages Know what is required to substantiate various expenses and benefits under an accountable plan Understand the importance of timely processing of reimbursements and collection of excess advance fundsKnow when expense reimbursements or use of company resources must be included in wages
Payroll Supervisors and PersonnelAccounts Payable Supervisors and Personnel Public AccountantsInternal AuditorsTax Compliance Officers Enrolled Agents Officers and Managers with Tax Compliance Oversight Company / Business OwnersManagers/ Supervisors Public Agency Managers Audit and Compliance Personnel / Risk Managers
Patrick Haggerty
Patrick Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, information returns, and accounting.
Managing Toxic Employees: Strategies For Leaders To Effecti…
DOL Reverses Course on Independent Contractor Rule for 2026…
The emergence of Social Determinants of Healthcare
Leadership: Strategic Planning and Decision Making
Beginners Guide to Data Transformations in Power Query
Understanding EBITDA – Definition, Formula & Calculation
Navigating HR Like A Pro: What Every Small Business & New H…
HPLC Analytical Method Development and Validation
ChatGPT and Project Management: Leveraging AI for Project M…
Managing Projects When AI Joins the Team: Human Judgment, A…
Negotiating Skills For Professional Results - Winning Strat…
Fostering a Culture of Respect: Eliminating Gossip, Rumour…
Handbook Overhaul 2026: Compliance, OBBB Act & Beyond
Paying and Receiving Payments for Referrals: You Can Go to …
Excel Spreadsheets; Develop and Validate for 21 CFR Part 11…
Excel + AI: The Smart User's Guide to Faster, Easier Work w…
Tattoos, hijabs, piercings, and pink hair: The challenges …
The Importance of the first 5 seconds when presenting
Ten Red Flags that Signal Financial Distress in Business Cu…
The Age-Inclusive Workplace: How to Lead and Work Across Ge…
The New W4 - How to Assist Employees with Proper Completion…
Transforming Anger And Conflict Into Collaborative Problem …
Microsoft Excel PivotTables: Basics of Data Analysis for Bu…
4-Hour Virtual Seminar on Management Skills For New Managers
Fatal Errors Employers Make When Updating Employee Handbook…
Tools for New Managers: Connecting with Employees to Optimi…
Supervisor Excellence: Skills to Lead High-Performing Teams
The Manager’s Playbook for Leading After Layoffs: Quickly R…
Elevate Your Workplace Wellness: 10 Critical Wellness Facto…
Conquer Toxic People - Learn To Protect Yourself And Get Yo…
Excel - Lists and Tables - A Beginner's Guide to Managing L…
Thriving in a Hybrid Workplace: Keys to Leadership and Team…
Launch Your Career: The Ultimate Guide for Emerging Profess…
Mastering Performance Management: Strategies for Continuous…
Gossip-Free: Leadership Techniques to Quell Office Chatter
Pivot tables beginner to advanced + 20 advanced Pivot table…
AI Fundamentals for All Leaders and Managers: How to Work S…
Rewiring Your Emotional Triggers: Leading with Clarity and …
The $1M Mistake: EEOC Discrimination Claims Employers Make …
Using Claude in Excel for Productivity, Automation & Data A…
AI in B2B Marketing: What Your Compliance Team Needs to Know