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Reimbursement

A reimbursement is a payment made to an employee, contractor, or partner to repay them for out-of-pocket business expenses they paid with their own money.

Reimbursement Definition

A reimbursement is when a business pays back an individual for a legitimate business expense they covered out of pocket. The employee fronts the cost, submits an expense report with receipts, and the business pays them back.

Common Reimbursable Expenses

  • Mileage (IRS rate: $0.70/mile for 2026)
  • Travel (flights, hotels, rental cars for business trips)
  • Meals (business meals with clients or during travel)
  • Office supplies purchased personally
  • Professional development (courses, conferences)
  • Cell phone usage (business percentage)
  • How to Handle Reimbursements Properly

    1. Create a written reimbursement policy — what's covered, limits, receipt requirements

    2. Require expense reports with receipts — no receipt, no reimbursement

    3. Reimburse through payroll or a separate check — not as a bonus or adjustment

    4. Record as a business expense, not compensation — reimbursements are not taxable income to the employee (under an accountable plan)

    Accountable Plan vs. Non-Accountable Plan

  • Accountable plan (preferred): business connection required, adequate accounting, excess returned. Reimbursements are NOT taxable income.
  • Non-accountable plan: reimbursements are treated as taxable wages. Avoid this.
  • How Reimbursements Show Up in QuickBooks

    Record reimbursements as expenses categorized to the appropriate expense account (Travel, Mileage, Supplies, etc.). Pay via bill payment or direct payment. Do NOT run reimbursements through payroll as wages.

    FAQ

    Q: Are reimbursements tax-deductible for the business?

    A: Yes — reimbursements under an accountable plan are deductible business expenses for the company and non-taxable for the employee. Win-win.

    Related Terms

  • Business Expense
  • Accounts Payable
  • Mileage Deduction
  • Per Diem
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    Related Terms

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