Also known as an allowance plan, non-accountable plans differ fromaccountable plansin that the latter requires employees to provide adequate accounting to receive reimbursement. Since money received by employees under an accountable plan is for reimbursement of money spent on business-related expenses it...
If an employer provides a per diem allowance, a specific dollar amount per day, then the expense amount is deemed substantiated if the allowance does not exceed the federal per diem rate. However, the employee still must document places, dates, business purpose, and the business relationship of...