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Meals and Travel Reimbursements For Non-Employees Policy

Reimbursements to non-employees, such as consultants and contractors are covered under the IRS "Accountable Plan" meals guidelines. Amounts reimbursed under an "Accountable Plan" are not subject to Information Returns reporting. Non-employees should provide documentation and receipts for meals in excess of $25.00 and submit a State Travel Reimbursement Expense Voucher for reimbursement.

See Also

IRS Instructions for Forms 1099, 1098, 5498, and W2-G, Section Non-employee Compensation.

Accountable Employee Expense Reimbursement Plans