C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

20 C.F.R. § 404.1045

Employee expenses

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Amounts that your employer pays you specifically—either as advances or reimbursements—for traveling or for other ordinary and necessary expenses incurred, or reasonably expected to be incurred, in your employer's business are not wages. The employer must identify these travel and other expenses either by making a separate payment or by specifically stating the separate amounts if both wages and expense allowances are combined in a single payment.

Notes of Decisions
Cited in 7 cases, 1985–1992 · leading case: Tommy v. Greenhow v. Sec'y of Health & Human Servs., 863 F.2d 633 (9th Cir. 1988).
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Tommy v. Greenhow v. Sec'y of Health & Human Servs., 863 F.2d 633 (9th Cir. 1988). “Greenhow also contends that even if he is an employee he should be entitled to deduct his business expenses notwithstanding 20 C.F.R. § 404.1045 (1987), which provides: Amounts that your employer pays you specifically — either as advances or reimbursements — for traveling or for…”
Livingstone v. Heckler, 618 F. Supp. 720 (D. Md. 1985). · cites it 2× “Defendant asserts that the business expenses are not deductible under 20 C.F.R. § 404.1045 , 1 because plaintiff’s employer did not make separate expense payments, nor did his employer delineate in its payments to him any share of those payments intended for reimbursement of…”
Bernie DAVIS, Plaintiff-Appellant, v. Otis R. BOWEN, Sec'y of Health & Human Servs., Defendant-Appellee, 840 F.2d 822 (11th Cir. 1988). “20 C.F.R. § 404.1045 (emphasis added.) Here, as indicated above, the employer reported to Davis on his W-2 form a full salary of $52,000 and neither made a separate payment for expenses nor specifically stated any separate amounts that were to be considered reimbursement for…”
Robert S. ADAMS, Plaintiff-Appellant, v. Louis W. SULLIVAN, M.D., Sec'y of Health & Human Servs., Defendant-Appellee, 928 F.2d 725 (6th Cir. 1991). “Employee Expenses, 20 C.F.R. § 404.1045 , provides: Amounts that your employer pays you specifically — either as advances or reimbursements — for traveling or for other ordinary and necessary expenses incurred, or reasonably expected to be incurred, in your employer’s business…”
John G. BALLARD, Plaintiff-Appellee, v. Louis W. SULLIVAN, M.D., Sec'y of Health & Human Servs., Defendant-Appellant, 905 F.2d 257 (9th Cir. 1990). “Upon administrative review, the Secretary ruled that the reimbursement for expenses was not deductible because Ballard’s employer had failed to separate wages from expenses on Ballard’s paycheck as required by 20 C.F.R. § 404.1045 . 1 The district court reversed the Secretary’s…”
Buchbinder v. Bowen, 709 F. Supp. 389 (S.D.N.Y. 1989). “” 20 C.F.R. § 404.1045 . The policy behind excluding such payments from the definition of “wages” is that such funds cannot be used for the recipient’s support.”
Boyd Bros. Transp. Co. v. United States, 27 Fed. Cl. 502 (Fed. Cl. 1992). · cites it 2× “On *509 the other hand, if an employee chose reimbursement, and travel expenses and wages were combined in a single payment, FICA taxes potentially could prove unrecoverable on the ground that there had not been a timely identification of the specific amounts paid as wages and…”
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