What if original receipts are not available for non-employee reimbursements?
Meals: Accounting recognizes that there are situations where the non-employee is entitled to reimbursement for reasonable meals, but does not have receipts. Itemizations of such meals in lieu of actual receipts are acceptable, provided a brief explanation is given as to the reason for not submitting original receipts. Otherwise, the reimbursement of these expenses is required to be reported to the IRS on Information Return 1099. Other expenses: If original receipts are not available, the same documentation required of employees is required of the non-employee (see next question). Otherwise, the reimbursements of these expenses are required to be reported to the IRS on Information Return 1099.
