IRS Instructions for Forms 1099-MISC and 1099-NEC page 4 states:
Employee business expense reimbursements
Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a nonaccountable plan as wages on Form W-2. Generally, payments made to employees under an accountable plan are not reportable on Form W-2, except in certain cases when you pay a per diem or mileage allowance.
Are these reimbursements being made under an accountable plan or a nonaccountable plan?
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