Overview:
Employee
expense reimbursements may seem straightforward, but when handled incorrectly
they can become a serious liability. If reimbursements don’t meet IRS
standards, they may be disallowed as deductible expenses or even reclassified
as employee compensation. That means your company could suddenly be responsible
for payroll taxes, back payments, and costly penalties — turning what should be
a simple reimbursement into a financial and compliance headache.
The
key to protecting your organization lies in structuring your program as an
accountable plan. But ensuring compliance isn’t always simple — even seasoned
payroll and accounts payable professionals struggle to keep up with changing
IRS rules, shifting per diem rates, and new tax law provisions like those
created under the 2017 Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful
Bill (OBBB). Employers must also navigate the fine line between what is truly a
business expense, what may be considered extravagant, and which categories —
such as moving expenses, uniforms, meals, or entertainment — have special
limitations.
This
webinar will give you the clarity and confidence to manage reimbursements
correctly. You will learn how accountable plans work, when and how per diems
can simplify travel reimbursements, and the documentation required to
substantiate non-taxable expenses. We will also explore real-world examples and
court case studies that highlight common mistakes and their consequences, while
sharing best practices from businesses that have built effective, compliant
policies.
By
the end of this session, you will know how to evaluate your current policies
and procedures, align them with IRS requirements, and strengthen the
coordination between payroll and accounts payable. With the right knowledge and
tools, you can minimize audit risks, prevent employee fraud, and ensure your
reimbursement practices remain both compliant and cost-effective.
In
this webinar we will cover:
I.Accountable versus Non Accountable Plans
- General
guidelines about non-taxable expenses vs wages
- 3
elements of an accountable plan- business connection, substantiation and
reconciling
- Employment
tax treatment
II.The Use of Per Diems
- Amounts
for Lodging, Meals and Incidentals
- Recordkeeping
- Sources
III.
Rules of Thumb – General Guidelines from the IRS
- Employer
vs Employee benefit
- In
the course of trade or business
- Reasonable
vs Extravagant
- Accounting
and Documentation
IV.
Specific Types of Expense Reimbursements
- Pre-Employment
Expenses
- Moving
expenses
- Meals
and Entertainment
- Uniforms
- Automobile
Travel
- Employee
Personal Property
V.
The TC&JA and OBBB
- Meals
and Eating facility
- Moving
expenses
- Transportation
Fringe Benefits
VI.
Best Practices for Payroll Managers
- A/P
and Payroll coordination
- Reimbursement
policy
- State
regulations
- Identification
and Prevention of employee fraud
VII.
Case Studies
Handouts
included:
Attendees
will receive three exclusive downloadable handouts, including:
- State-by-State
Expense Reimbursement Requirements Guide
- Top
10 Common Mistakes in Employee Expense Reimbursements (and How to Avoid Them)
- Employee
Expense Reimbursement Audit Checklist
Why
Should You Attend?
Employee
expense reimbursements are one of the most heavily scrutinized areas during
payroll tax audits. A single mistake — whether misclassifying an expense,
failing to document properly, or treating reimbursements outside of an
accountable plan — can cause the IRS to reclassify payments as taxable wages.
The result? Unexpected payroll taxes, penalties, and unnecessary costs for your
organization.
This
webinar will help you cut through the confusion by breaking down IRS rules,
accountable versus non-accountable plans, per diem allowances, and the taxable
limitations of common expenses like meals, entertainment, uniforms, and moving
costs. You’ll also see real-world examples and case studies of where companies
went wrong, and how you can avoid those pitfalls.
By
attending, you’ll walk away with the clarity to strengthen your reimbursement
policies, align payroll and A/P practices, reduce compliance risks, and ensure
your reimbursement program remains both fair to employees and fully compliant
with IRS requirements.
Who
Will Benefit?
This
webinar is designed for payroll, HR, finance, and compliance professionals who
are responsible for managing employee expense reimbursements, ensuring IRS
compliance, and minimizing audit risk. Those include:
- Payroll
Managers & Payroll Specialists
- HR
Managers & HR Directors
- Finance
Managers & Controllers
- Accounts
Payable Professionals
- Compliance
Officers
- Accounting
& Tax Professionals
- Compensation
& Benefits Managers
- Operations
Managers
- Business Owners & Executives
- Internal Auditors & Risk Management Professionals
Mark
Schwartz in an employment tax specialist with over 25 years of payroll tax
experience. He has been an employment tax auditor with the state of California.
During that time he managed an audit caseload of over 25 businesses – ranging
from home based businesses to large multinational corporations. He understands
the full range of employment tax law for both federal and state purposes.
For
the last 15 years Mark has helped hundreds of clients sort out confusing
details in order to effectively run payroll operations. Mark prides himself on
listening attentively to his clients, and not ceasing his consulting duties
until the client is fully satisfied with the answers and advice.
Mark’s audio conferences are jam packed with all details applicable to any given topic. He incorporates his experience with the laws and regulations – this gives audiences a leg up on applying the knowledge to their business. Furthermore, mark is generous with this time for anyone who attends a live conference. He will help research anything on the given topic – free of charge.
Enrollment Options
Tags: Employee Expense Reimbursements, IRS Compliance Webinar, Payroll Tax Training, Accountable Plans, Per Diem Allowances, Payroll and A/P Best Practices, HR Compliance Webinar, OBBB Updates, TCJA Fringe Benefits, Payroll Audit Preparation, Mark Schwartz, September 2025, Webinar,