Do I have to pay taxes on travel reimbursement paid to me by my employer?

[lauramariefu]

I worked for an employer in 2017 who offered to pay for my travel, hotel and conference registration expenses to represent them as a conference speaker. I submitted my receipts back in June, and my employer reimbursed me in full.

Then I received a 1099-MISC for the $1,060 they reimbursed me. I may not be understanding this correctly, but why did I receive a 1099-MISC? Isn't that for income? This was not income; this was a travel reimbursement.

Did I understand this paperwork incorrectly last summer, or did they do the paperwork wrong?

Thank you

[ToddL]

Yes, this was a reimbursement but the employer was justified in sending you a 1099-MISC. 

To prevent you from getting taxed on the reimbursement, you will have to report the  expenses that were reimbursed.

 To report the "income":

• Enter the 1099-Misc in the Other Common Income section (Enter "1099misc" in the Search Box and Select "Jump to 1099misc")
• Indicate that it is a "Reimbursement TVL EXP", that it does not involve work like your main job, and that it did not involve an intent to make money, and is not a recurring payment (received in the past or expected in the future). 
• The income will be reported on line 21 of your return.

To enter the expenses that were reimbursed:

• Go to Less Common Income, Miscellaneous Income and Other reportable income (enter "other reportable income" in the Search Box and Select "Jump to other reportable income")
• Continue to the screen "Other Taxable Income". Enter the description as "TVL EXP" and the amount as a negative number. These are NOT wages.

A corresponding negative amount will be entered, and line 21 will be zero. See the attached screenshot example (different descriptions, but still offsetting).