SCorpDesk / 2026 S-Corp & QBI Guides / 2026 S-Corp Accountable Plan Template (IRC § 62(c) Policy & Monthly Voucher PDF)
2026 S-Corp Accountable Plan Template (IRC § 62(c) Policy & Monthly Voucher PDF)
What is an IRC Section 62(c) Accountable Plan and why does every S-Corp need one?
An IRC Section 62(c) Accountable Plan is a formal written corporate expense reimbursement policy that allows an S-Corporation to reimburse its shareholder-employees tax-free for business use of their home office (IRC 280A), personal vehicle ($0.725/mile), cell phone, and internet. Without a written Accountable Plan, reimbursements are taxed as W-2 wages subject to 15.3% FICA.
An IRC Section 62(c) Accountable Plan is a formal written corporate expense reimbursement policy that allows an S-Corporation to reimburse its shareholder-employees tax-free for business use of their home office (IRC 280A), personal vehicle ($0.725/mile), cell phone, and internet. Without a written Accountable Plan, reimbursements are taxed as W-2 wages subject to 15.3% FICA.
Open Interactive IRC § 62(c) Accountable Plan & Home Office Generator
Frequently Asked Questions
What is an IRC Section 62(c) Accountable Plan and why does every S-Corp need one?
An IRC Section 62(c) Accountable Plan is a formal written corporate expense reimbursement policy that allows an S-Corporation to reimburse its shareholder-employees tax-free for business use of their home office (IRC 280A), personal vehicle ($0.725/mile), cell phone, and internet. Without a written Accountable Plan, reimbursements are taxed as W-2 wages subject to 15.3% FICA.