Any reimbursement or other expense allowance arrangement of an employer that meets all of the following requirements (therefore excluding it from gross w-2 EARNED INCOME and tax): (1) it provides reim [..]

A method of accounting that allows an employee's business expenses to be excluded from income. Three conditions must be met: there must be a business purpose for the expenses; the employee must substantiate the expenses in writing; and the employee must return to the employer amounts advanced in excess of the substantiated expenses.