Expense Reimbursements 2026 - Proper Recordkeeping and Accounting for OBBB and Payroll Compliance
Learn how to run an accountable plan so expense reimbursements stay non-taxable, apply per diems and recordkeeping rules, and handle the OBBB and TCJA changes.
Speaker
Mark Schwartz
Employment tax specialist · Former California payroll tax auditor
Overview
Expense reimbursements are only non-taxable when they are paid and recorded under an accountable plan. This 75-minute expense reimbursement webinar explains what that means and how to check your own reimbursement policy for compliance.
Reimbursements get close attention in payroll tax audits. You'll review the IRS rules of thumb: the expense must benefit the employer, relate to your trade or business, not be extravagant and be properly accounted for. The session covers per diems for lodging, meals and incidentals, and the taxable limits for moving expenses, meals, entertainment, uniforms and more.
You'll also get the latest on how the OBBB extended deductions from the 2017 Tax Cuts and Jobs Act and created others, plus best practices and court case studies on common mistakes.
Why attend: Reimbursements that aren't handled correctly can be disallowed as expenses or treated by the IRS as compensation. When that happens, your company owes the payroll taxes plus any penalties. Making sure reimbursements are truly non-taxable is hard even for experienced payroll professionals. The session suits HR and payroll managers, compliance managers, budget staff, department managers, and fringe benefit and travel staff, and helps payroll and accounts payable work from the same rules.
What’s covered
- General guidelines on non-taxable expenses vs wages
- The three elements of an accountable plan: business connection, substantiation and reconciling
- Employment tax treatment
- Amounts for lodging, meals and incidentals
- Recordkeeping
- Sources for current rates
- Employer vs employee benefit
- In the course of trade or business
- Reasonable vs extravagant
- Accounting and documentation
- Pre-employment expenses
- Moving expenses
- Meals and entertainment
- Uniforms
- Automobile travel
- Employee personal property
- Meals and eating facilities
- Moving expenses
- Transportation fringe benefits
- Coordinating accounts payable and payroll
- Reimbursement policy
- State regulations
- Identifying and preventing employee fraud
- Case studies
Who should attend
What you get
About the speaker
Mark Schwartz is an employment tax specialist and has over 15 years of employment tax experience as an independent consultant and as a payroll tax auditor with the State of California. He has managed an audit caseload of 20 ongoing audits, from small home-based businesses to large multi-national corporations. He is expert at defining regulatory and statutory requirements from local, State and Federal government agencies; and helping the average businessperson understand what that mean to their business. He has processed weekly and bi-weekly payroll checks plus tax forms for businesses with hourly as well as exempt workers, multistate operations and a wide variety of benefits.
Mr. Schwartz provides consulting services encompassing payroll processing and payroll tax issues. These include payroll tax minimization, payroll tax compliance reviews, independent contractor studies, use of electronic transfers, deductions, benefits, etc. Mark has represented both clients and the State in front of the State Appeals Board. He understands the complexities of local wage laws, unemployment and disability claims, and other wage and benefit issues affecting your employees.
Mark prides himself on his outstanding customer service skills. He listens attentively to his clientele, helping them bridge the gap between the small business world and Government bureaucracy. He eagerly assists with clients needs, and feels that educating clients toward faster, accurate and more complete payroll processes provides the most value.
Mark is a participating member of the American Payroll Association. He earned his BA and MBA in Finance at Santa Clara University. He has held Certified Internal Auditor and Certified Investment and Derivatives Auditor Credentials. Mark is currently pursuing a Certified Payroll Fundamentals Credential with the American Payroll Association.
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