# Accountable plan

> US IRS reimbursement structure that meets three tests to make the payment tax-free.

**URL:** https://quilometragem.com/glossary/accountable-plan

**Summary:** US IRS reimbursement structure that meets three tests to make the payment tax-free.

- An accountable plan is the IRS reimbursement framework (Treasury Reg.
- 1.62-2) that meets three tests: business connection, adequate substantiation within a reasonable period, and return of excess.
- Reimbursements under an accountable plan are excluded from the employee's W-2, with no withholding and no FICA.
- It is the default model US employers use for business mileage.

An accountable plan is the IRS reimbursement framework (Treasury Reg. 1.62-2) that meets three tests: business connection, adequate substantiation within a reasonable period, and return of excess. Reimbursements under an accountable plan are excluded from the employee's W-2, with no withholding and no FICA. It is the default model US employers use for business mileage.