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@qbteachmt wrote:

You cannot be "reimbursed for gas" and call that An Accountable Plan. There is no accounting for Gas vs Miles. Mileage is an Allowance. Gas is an operating expenses.

 

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You certainly can.  Whether or not that actually fits this case is unknown, but it certainly is possible, and I've seen it before.  I think it is fairly common for contracts to pay a certain amount PLUS any "out of pocket expenses" (which could include gas).

If the Independent Contractor gives his receipts (or an itemized list based on the receipts) to his client for fuel expenses and that client reimburses those exact amounts based on the receipts, that is an Accountable Plan.