[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-355641-105":53,"doc-detail-355641-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","accountable-plan-business-expense-reimbursement-policy-template","Accountable Plan - Business Expense Reimbursement Policy Template","","This document provides a comprehensive guide and a formal template for establishing an accountable business expense reimbursement plan. It explains the fiscal advantages of implementing such a plan, noting that properly substantiated reimbursements are tax-deductible for the business and tax-free for the recipient. The policy details the requirements for adequate substantiation, including the necessary documentation of nature, time, place, and business purpose of expenses, while setting firm deadlines for submission and the return of unused advances.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/accountable-plan-business-expense-reimbursement-policy-template/355641/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/accountable-plan-business-expense-reimbursement-policy-template/355641.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-22","2026-09-22",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What are the primary benefits of an accountable plan?","Question",{"text":109,"@type":110},"An accountable plan allows employees and shareholders to be reimbursed for out-of-pocket business expenses in a way that is tax-deductible for the business and non-taxable to the recipient.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What documentation is required to substantiate business expenses?",{"text":114,"@type":110},"To be considered adequately substantiated, documentation must indicate the amount of the expense, a description of its nature, the time and place it occurred, and its specific business purpose.",{"name":116,"@type":107,"acceptedAnswer":117},"What happens if expenses are not substantiated within a reasonable period?",{"text":118,"@type":110},"If expenses are not substantiated or advances are not returned within the specified timeframes (generally 60 days for expenses and 120 days for advances), the reimbursement may be classified as part of a non-accountable plan, becoming taxable income to the recipient.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},355641,1791165342,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":4},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Accountable Plan  \nWe encourage businesses to implement (preferably in writing) an accountable plan which allows employees and shareholders to be reimbursed for out-of-pocket business expenses such as home office usage, auto mileage, cell phone, internet, and travel expenses. With an accountable plan in place, the reimbursement is not taxable to the recipient but is still tax deductible for the business. Without an accountable plan, the expense reimbursement would be taxable income to the recipient.  \nBelow is a sample template of an accountable plan:  \nXYZ Company resolves to establish an expense reimbursement policy for business expenses incurred on behalf of and authorized by XYZ Company (hereinafter the Company) in accordance with the following criteria:  \nAny person employed by the Company shall be reimbursed for any ordinary and necessary business expenses incurred on behalf of the Company only if the expenses are adequately substantiated. Adequate substantiation shall be accomplished by the timely submission of an expense reimbursement request together with any relevant documentary evidence. The documentary evidence shall indicate the amount, description indicating the nature of the expense, time & place, and business purpose of the expense.  \nUnder no circumstances will the Company reimburse employees for business expenses incurred that are not properly substantiated. Employees should understand that this requirement is necessary to prevent our expense reimbursement plan from being classified as a “non-accountable” plan.  \nAll expenses must be substantiated within a reasonable period, generally within 60 days or less after the expense is paid or incurred. All charges to company credit cards must be substantiated in the same manner as the above-m e n t i o n e d reimbursements. Advances that are not substantiated within a reasonable period must be returned within a reasonable period, generally 120 days or less after the expense is paid or incurred.","cbCairxvZcCZQr4O","https://ap.wps.com/l/cbCairxvZcCZQr4O","pdf",95431,"English","# Accountable Plan Overview\n## Purpose and Benefits of an Accountable Plan\n# Policy Template\n## Substantiation Requirements\n## Submission Deadlines and Procedures","[{\"question\":\"What are the primary benefits of an accountable plan?\",\"answer\":\"An accountable plan allows employees and shareholders to be reimbursed for out-of-pocket business expenses in a way that is tax-deductible for the business and non-taxable to the recipient.\"},{\"question\":\"What documentation is required to substantiate business expenses?\",\"answer\":\"To be considered adequately substantiated, documentation must indicate the amount of the expense, a description of its nature, the time and place it occurred, and its specific business purpose.\"},{\"question\":\"What happens if expenses are not substantiated within a reasonable period?\",\"answer\":\"If expenses are not substantiated or advances are not returned within the specified timeframes (generally 60 days for expenses and 120 days for advances), the reimbursement may be classified as part of a non-accountable plan, becoming taxable income to the recipient.\"}]","Accountable Plan - Business Expense Reimbursement Policy Template | PDF",1790120259]