convenience of employer test

Guidelines established by the IRS to determine the tax treatment of employee business expenses incurred during the performance of employer required tasks. Expenses incurred by an employee that are essential to perform job tasks that are otherwise not reimbursed by the employer may be tax deductible to the employee. Conversely, it must be demonstrated that expense reimbursements made to an employee are the convenience of the employer in order for the employer to treat them as deductible expenses.