Form W-2

W-2 - Employee Business expense Reimbursements - Box 1 and 12

Generally, Payments made under an accountable plan are excluded from employee's gross income and not reported on Form W-2, However if the per diem or mileage allowance exceed the IRS rules the excess is treated as wages in Box 1 and also in Box 12 Using Code L. These amounts are subject to Social Security, Medicare and Withholding taxes.

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