The National Directory of Certified Public Accountants

Ask A CPA - Form 1099

1099-MISC - Reimbursements For Employee Business Expenses

Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a Non-accountable plan as wages on Form W-2. Generally, Payments made to employees under a Accountable plan are not reported as wages on Form W-2.

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