Hello,

I submit receipts for travel, food, etc. expenses to my employer when I go to conferences as part of my work. (The expenses and reimbursement do meet the requirements for an "accountable plan.") My employer reimburses those expenses via the payroll system (that is, the reimbursement shows up in my paycheck), and my employer reports this as taxable income. In other words, on my W-2, my total wages (line 1) include the reimbursements on top of my salary.

I assume that I can deduct this extra "income" so I don't have to pay taxes on it, but I am unsure how? I itemize my deductions using Schedule A, but I'm not sure where and how to enter this.

Thanks for any help you can provide!
nmc2001

I submit receipts for travel, food, etc. expenses to my employer when I go to conferences as part of my work. (The expenses and reimbursement do meet the requirements for an "accountable plan.") My employer reimburses those expenses via the payroll system (that is, the reimbursement shows up in my paycheck), and my employer reports this as taxable income. In other words, on my W-2, my total wages (line 1) include the reimbursements on top of my salary.==>Instead of applying accountable plan your ER applied nonaccountable plan;so, expenses paid under a nonaccountable plan are income to you and must be included in wages with appropriate tax withholdings.and you may claim the expenses on your return.

I assume that I can deduct this extra "income" so I don't have to pay taxes on it, but I am unsure how?====>Correct;however, You must complete Form 2106 and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Your meal and entertainment expenses will be subject to the 50% limit . Also, your total expenses will be subject to the 2%-of-AGI limit that applies to most miscellaneous itemized deductions

I itemize my deductions using Schedule A, but I'm not sure where and how to enter this.==>>basically you need to report all expenses that ypu spent in part1 of form 2106 and subtract the reimbursed amount on the form line 7 from line 6 and report the result in line 8and you also need to enter Meals and entertainment expenses in Column B.for line 9, you need to multiply your Meals and entertainment expenses by 50% or Multiply meal expenses incurred while away from home on business by 80% after this, you neeed to add the amounts on line 9 of both columns and you should enter the total on Sch A (Form 1040), line 21, so unless you itemize your deductions n your return you can not claim the expenses.