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.
Strategic ways to build your professional brand
I-9 Audits: Strengthening Your Immigration Compliance Strat…
Fostering a Culture of Respect: Eliminating Gossip, Rumour…
Excel - Pivot Tables - The Key To Modern Data Analysis and …
Rewiring Your Emotional Triggers: Leading with Clarity and …
AI Fundamentals for All Leaders and Managers: How to Work S…
H-1B Visa Updates and Employer Strategies for 2026
The $1M Mistake: EEOC Discrimination Claims Employers Make …
Using Claude in Excel for Productivity, Automation & Data A…
2-Hour Virtual Seminar on the 6 Most Common Problems in FDA…
2-Hour Virtual Seminar on How to Conduct an Internal Harass…
Bootcamp for New Managers and Supervisors: Develop These Es…
ChatGPT Jumpstart From intro to Download to Personal Assist…
HIPAA Compliance in 2026 — Practical Strategies for Breach …
Do's and Don'ts of Documenting Employee Behaviour, Performa…
Why EBITDA Doesn't Spell Cash Flow and What Does?
Secrets Of Psychology - Why People Do The Things They Do
FDA Regulation of Artificial Intelligence/ Machine Learning
FDA Compliance And Laboratory Computer System Validation
Utilizing HR Metrics to Illustrate & Improve Human Resource…
ChatGPT for CPAs and Finance Professionals
Understanding EBITDA – Definition, Formula & Calculation
The 60 Minutes Introduction to DAX
The Anti-Kickback Statute: Enforcement and Recent Updates
Analytical Method Validation Under Good Laboratory Practice…
Using High-Performance Coaching for Managers to Address Per…
Maximizing Productivity with ChatGPT: AI Solutions for HR, …
Workplace Investigations 101: How to Conduct your Investiga…
Harassment, Bullying, Gossip, Confrontational and Disruptiv…
THE NEW I9 - Mandated Requirements for Worker Verification …
Language is Code - Intro to AI - Generative AI - ChatGPT an…
Discover how Emotional Intelligence turns AI from a technic…
AI in B2B Marketing: What Your Compliance Team Needs to Know
Stress, Change And Team Resilience Through Humor: An Intera…
Effective And Defensible Documentation Of Employee Problems…
How to Write Procedures to Avoid Human Errors