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W-2 vs Form 2106
For nonaccountable plans with the following features
If the type of reimbursement (or other
expense allowance) arrangement is under:
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Then the employer reports on Form W-2
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And the employee reports on tax form 2106
or 2106-EZ
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| Either adequate accounting or
return of excess, or both, not required by the
plan |
The entire amount as wages in
box 1. |
All expenses |
For noreimbursement plans with the following
features
If the type of reimbursement (or other
expense allowance) arrangement is under:
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Then the employer reports on Form W-2
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And the employee reports on tax form 2106
or 2106-EZ
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| All plans |
The entire amount as wages in
box 1. |
All expenses |
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The IRS Deductions website, a Tax Deduction Guide Informational site, is not affiliated with the IRS in
anyway. We do not offer advice for specific tax related matters.
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