Reimbursement & Payment
Returning the unsubstantiated portion of an advance to the employer within the reasonable period.
Recoupment is returning to the employer any portion of an advance that was not substantiated within the reasonable period (60/120 days under IRS rules). Failing to recoup breaks the accountable plan and turns the entire advance into taxable wages. Good policies automate deadline alerts and payroll deductions when voluntary return does not happen.