Not necessarily. If the reimbursement of expenses is part of an accountable plan, then the reimbursed expenses are not taxable. On the other hand, if the employer did not have an accountable plan, then the reimbursement, even those that are ordinary and necessary, are taxable income.
My guess is if the employer did not include the reimbursed expenses in his W-2, the employer must have an accountable plan.
