Hi, travel reimbursement received for temporary assignment may or may not be taxable depending on if you are a W2 or Independent Contractor and on how you report your expenses to your employer or client that has reimbursed you.
Two types of reimbursement plans:
Accountable - required to provide adequate records of expenses.
Nonaccountable - not required to provide any records of expenses
W2 Contractor
If you are a W2 contractor and are reimbursed under an accountable plan, the reimbursement would not be added to your income. If your are on a nonaccountable plan, your employer should add the reimbursement to your income and you would deduct your expenses on your tax return, if you qualify (see note below).
NOTE: The miscellaneous itemized deduction for unreimbursed employee expenses was suspended from 2018 to 2025 by the Tax Cuts and Jobs Act of 2017. However, reservists, performing artists, fee-basis government, disabled workers with impairment-related work expenses, and educators can still deduct certain job-related expenses that aren’t reimbursed.
https://turbotax.intuit.com/tax-tips/jobs-and-career/employees-can-deduct-workplace-expenses/L58LFjA...
Independent Contractors
If you are on an accountable plan where you provide your client/employer with adequate accounting of your expenses, the travel reimbursement would not be taxable and is not included in income.
However, if you are on a nonaccountable plan and you are not required to provide adequate accounting of your expenses, then you must add the reimbursement to your income and deduct expenses incurred on your tax return.
Remember, you must keep adequate records of these expenses whether or not you account to your client for these expenses.
The link below provides additional information on adequate recordkeeping and how to report your expenses, if applicable.
https://www.irs.gov/publications/p463#en_US_2023_publink100034110:~:text=an%20accountable%20plan.-,R...
