Expense report review: policy, receipts and red flags (US)
For people who review or approve employee expense reports in a US business: accounts payable and payroll staff, bookkeepers, office administrators and line managers. Complete 'Approval controls and expense documentation' first, which covers approval limits and basic claim checks. This course adds the US federal rules that sit behind most company expense policies: what IRS Publication 463 says must be proved for each expense, when a receipt is required, the accountable plan timing rules, and what happens to unreturned advances. You'll also practise spotting red flags and writing a clear return note. Your company's policy sets the actual limits and deadlines. This course covers US federal tax rules only, is not tax or legal advice, and doesn't qualify you as a tax professional.
- Level
- Beginner
- Length
- About 74 minutes
- Contents
- 5 lessons · final exam
- Status
- Published · updated 10 Oct 2026
Skills you'll practise
- Check each expense line for the elements IRS Publication 463 says must be proved: amount, time, place and business purpose
- Decide when documentary evidence such as a receipt is required, and what an adequate receipt shows
- Apply the accountable plan timing rules for accounting for expenses and returning excess advances
- Identify red flags in an expense report, including duplicates, split receipts, personal items and self-approval
- Write a return note that tells the employee exactly what to correct
Course outline
- 1.Checking each line for amount, time, place and business purposeLesson · 15 min
- 2.Deciding when documentary evidence is requiredLesson · 15 min
- 3.Applying the accountable plan timing rulesLesson · 14 min
- 4.Identifying red flags in an expense reportLesson · 16 min
- 5.Writing a return note the employee can act onLesson · 8 min
- 6.Expense report review: policy, receipts and red flags (US): knowledge checkKnowledge check · 14 questions
- 7.Expense report review: policy, receipts and red flags (US): practical exerciseKnowledge check · 1 question
- 8.Final exam10 questions · passing it completes the course, so people who already know the material can test out
Sources it draws on
The lessons and questions are written from these references, so learners can go back to the original.
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