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Tax Reporting for Spouse and Partner Travel Expenses of Board Members
November 12, 2026
Q. We’re looking for guidance on the proper tax reporting of travel expenses for members of our Board of Directors.
Typically, we report directors’ compensation/taxable benefits on Form 1099-NEC, or Form 1042-S for certain non-U.S. directors.
We now have a situation in which Board members will be traveling for business and will be permitted to bring a spouse or partner. The directors’ own business travel expenses are generally reimbursed under an accountable plan and therefore are not reported…
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