2015 Year-end Reporting Newsletter: Bottom Line

November 16, 2015 — An accountable plan allowance is an arrangement whereby the employer pays an employee a fixed amount or a formula based amount of money to be used for employment-related expenses. The employee must account for how the money is used. All or a portion of the allowance or arrangement is not subject to payroll withholding rules provided the necessary substantiation requirements are met … Read more at Bottom Line Newsletter 2015.