![]() ![]() For instance, if a janitor is required to provide his or her own cleaning supplies and is paid $200 per day, an employer cannot simply designate $50 of the janitor's pay as reimbursed cleaning supply expense. In instances where employees are required to routinely provide their own tools and materials, reimbursement schemes should not resemble wages. Reimbursement for small tools can be a gray area that should be documented carefully (see Rev. Examples of nondeductible entertainment expenses under the TCJA include (Regs. If an employer reimburses entertainment expenses, the reimbursement must be treated as wages (Regs. Entertainment expenses are no longer deductible as such at all under the TCJA (Sec. For instance, meals may be reimbursed at 100% of the cost, even though the expense is only 50% deductible by the company. Reimbursing an expense does not change the deductibility of the expense itself.
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