Test-Senior Tax Specialist Certification i este Employee Business Expense Question 47 of 75. ode requires substantiation of all of the following- the amount of the expense, the time, place, or description, and iness purpose/business relationship- EXCEPT when O Expenses are clearly ordinary and necessary. O The employer provides an advance to the employee. O The standard meal rate is used for travel meals and travel meals are the only expense. e expenses on Form 2016 Mark for follow up Question 48 of 75. Which of the following is NOT a factor used to determine the tax home of a taxpayer with more than one place of