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.
ChatGPT and Project Management: Leveraging AI for Project M…
I-9 Audits: Strengthening Your Immigration Compliance Strat…
Handbook Overhaul 2026: Compliance, OBBB Act & Beyond
Practice Safe Stress ™: Preventing Burnout While Building R…
Rewiring Your Emotional Triggers: Leading with Clarity and …
AI, Jobs, and Skills: How HR Leaders Can Prepare Now for th…
The Age-Inclusive Workplace: How to Lead and Work Across Ge…
Pivot tables beginner to advanced + 20 advanced Pivot table…
Writing Effective Job Descriptions
HR Metrics and Analytics 2026- Update on Strategic Planning…
High-Impact Performance Management: Tools, Tactics & Coachi…
Validation Statistics for Non-Statisticians
Batch Record Review and Product Release
Human Factors Usability Studies Following ISO 62366 and FDA…
Best Practices for FDA Computer System Audit Preparation in…
Fire Without Fear: How to Legally Terminate an Employee
FDA Regulation of Artificial Intelligence/ Machine Learning
Empowering Conflict Resolution: Letting Go to Gain Control
The Importance of the first 5 seconds when presenting
Burnout to Fired-up : Recognizing and Preventing Burnout in…
Do's and Don'ts of Giving Effective Feedback for Performanc…
Managing Toxic & Other Employees Who Have Attitude Issues
Reduce Stress in the Workplace: Effective Ways to Handle Co…
Better Mind, Better Life: Unlocking Your Full Potential
2-Hour Virtual Seminar on the 6 Most Common Problems in FDA…
Why EBITDA Doesn't Spell Cash Flow and What Does?
Fostering a Culture of Respect: Eliminating Gossip, Rumour…
Human Error Trends as AI Enters GMP Operations: What QA Lea…