Guidance Issued on Employee Expense Reimbursement Arrangements

The IRS issued guidance on situations in which employers recharacterize wages as nontaxable reimbursements and whether they met the requirements to be treated as paid under an accountable plan.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/AFmpq39DiVQ/20120910.aspx

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