I guess it depends; under an accountable plan, amounts paid under accountable plans are not income to the employee and are not shown on Form W-2. The employee must adequately account to the employer for these expenses within a reasonable time.The employee must return an excess reimbursement or allowance within a reasonable period of time. However, under the non-accountable plan, Amounts paid are income to the employee and must be included in wages with appropriate tax withholdings.An employer can have an accountable plan for some items, and a nonaccountable plan for others. |