US Accountable Plan
Accountable-Plan & Expense-Substantiation Enforcer: keep employee reimbursements non-taxable under IRS accountable-plan rules (receipt threshold, 60-day window, business purpose, 120-day return of excess advances) and flag taxable amounts for the W-2.
Accountable-Plan & Expense-Substantiation Enforcer: keep employee reimbursements non-taxable under IRS accountable-plan rules (receipt threshold, 60-day window, business purpose, 120-day return of excess advances) and flag taxable amounts for the W-2.
Key Features
Own expense models
Ships its own Accountable Expense Claim and Accountable Expense Line models so it installs cleanly on Odoo 18 and 19 Community without hr_expense (the legacy hr.expense.sheet was removed in 19).
Receipt threshold
A configurable amount (IRS default $75) at or above which a receipt is mandatory. Lines at/over the threshold with no receipt are flagged taxable.
60-day substantiation window. Real date math
a line must be substantiated within the configurable window (default 60 days) of the date it was incurred. Late or un-substantiated lines are flagged taxable.
Business-purpose capture
A required free-text business purpose per line; blank purpose fails the business-connection test and is flagged taxable.
120-day return of excess
Tracks employee advances against substantiated spend; un-returned excess past the window (default 120 days) is flagged taxable.
Taxable roll-up
Every line carries a computed taxable amount; the claim rolls them up, and a per-employee, per-year Taxable Reimbursements Report summarises what must be added to each W-2.
Policy records. All thresholds and windows live on
Policy records. All thresholds and windows live on an editable Accountable Plan Policy so each company tunes its own safe-harbor numbers.
Screenshots
Expense Lines
Plan Policies
Generate Taxable Report
Plan Policies
Taxable Reimbursements
Generate Taxable Report
Why Choose This Module
1. Business connection - the expense has a bona-fide business purpose. 2. Substantiation - the expense is substantiated to the employer within a reasonable period (the IRS safe harbor is 60 days from when the expense was paid or incurred). 3. Return of excess - any advance in excess of substantiated expenses is returned within a reasonable period (the IRS safe harbor is 120 days).
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account, hr
- Support: support@pokutsoft.com
Update date: 2026-07-02