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 (IMRF Form Resolution "Resolution to Include Taxable Allowances as IMRF Earnings").
To use IMRF’s suggested form of resolution, send a secure message to request a “Resolution to Include Taxable Allowances as IMRF Earnings” form. If unable to send a secure message, contact IMRF through the employer-only phone number at 1-800-728-7971.
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.