Accountable Reimbursement Plan

Description and Definition of Accountable Reimbursement Plan

An Accountable Reimbursement Plan is an employer reimbursement plan or allowance arrangement established so that employees can receive business expense reimbursements tax free. The Accountable Reimbursement Plan must require employees to keep records of their expenses and return any excess reimbursement within a reasonable period of time.

Resources

See Also

Further Reading

• Accountable Reimbursement Plan in the West's Tax Law Dictionary
• Accountable Reimbursement Plan in “A Dictionary of Taxation”