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Federal regulations · Through 2026-08-25 · Newer source version available

20 CFR 404.1045: Employee expenses.

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Where this section sits in the code
  1. Title 20—Employees' Benefits
  2. CHAPTER III—SOCIAL SECURITY ADMINISTRATION
  3. PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )
  4. Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

Amounts that your employer pays you specifically—either as advances or reimbursements—for traveling or for other ordinary and necessary expenses incurred, or reasonably expected to be incurred, in your employer's business are not wages. The employer must identify these travel and other expenses either by making a separate payment or by specifically stating the separate amounts if both wages and expense allowances are combined in a single payment.

Collected 2026-08-27T02:24:45Z. Source file · JSON

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