You have reported on your tax return:
____ Any part of reimbursements and allowances received from your employer for moving expenses that exceeded your actual expenses are includible in income for the year in which they are received.
____ The reimbursements and allowances you received from your employer for personal expenses.
____ Cash allowances received from your employer for meals or lodging.
____ The value of meals unless they were furnished: (a) on your employer's business premises, and (b) for your employer's convenience.
____ The value of lodging unless it was furnished: (a) on your employer's business premises, (b) for your employer's convenience, and (c) as a condition of employment.
____ Reimbursements from your employer if your employer paid your moving expenses back to the United States from overseas and you continued to work for him/her, because the reimbursements are considered as income from sources within the United States.
____ Family allowance payments received from a foreign government.
____ Reimbursements from your employer for employee business expenses when your arrangement did not meet one of these conditions: (1) you did not substantiate your expenses to your employer, or (2) you were not required to return any excess payments received.
____ Reimbursements that you receive from your employer as a per diem allowance that are more than the applicable government rate.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
