3.96 FF To Include Taxable Expense Allowances as IMRF Earnings

Expense allowances are not included as IMRF earnings, and therefore not reportable to IMRF. However, an employer may elect to include taxable expense allowances in IMRF reportable earnings. The governing body must adopt a resolution to include taxable expense allowances as IMRF earnings by adopting a resolution (Exhibit 6XX, Form 6.74, "Suggested Resolution to Include Taxable Expense Allowances as IMRF Earnings").

Download and Print Form 6.74

Personal use of employer-provided vehicle is an exception to the rule; see Section 3.96 F. 5. b.

If prior to November 17, 2017 an employer adopted a resolution allowing IMRF reporting of vehicle allowances, the employer can only report those allowances for employees who first began IMRF participation with that employer before August 25, 2017. IMRF will not accept any new employer resolutions for vehicle allowances on or after November 17, 2017.

Non-taxable expense reimbursements are not included as earnings and are not to be reported to IMRF. This is true even if an employer elects to make taxable expense allowances reportable.