.In order to qualify as an accountable plan, your reimbursement or allowance arrangement must require that your employees meet all three of the following rules:
1. There must be a business connection to the expenditure. This means that the expense must be a deductible business expense incurred in connection with services performed as an employee. If not reimbursed by the employer, the expense would be deductible by the employee on his/her 1040 income tax return.
2. There must be adequate accounting by the recipient within a reasonable period of time. This means that your employees must verify the date, time, place, amount and the business purpose of the expenses. Receipts are required unless the reimbursement is made under a per Diem Plan.
3. Excess reimbursements or advances must be returned within a reasonable period of time. Reasonable depends upon facts and circumstances.
So - when reimbursements are made BEFORE expenses are paid - the person is required to report all expenses and provide all receipts - including actual tickets. When not provided - the excess should be returned.
That up to your employer to decide whether to have an accountable reimbursement plan OR to include reimbursements into your wages.
If they do include into your wages - you may deduct car expenses on your tax return.
Does that answer your question?