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An Introduction To Cafeteria Plans: Permitted Tax-Exempt And Taxable Benefits
By definition, cafeteria plans allow employees to choose between cash and a variety of employer-provided benefits without having to include the value of their chosen benefits as taxable income.
United States
30 Jan 2018
2
Changes In Previously Announced COLAs
In October, the 2018 FICA taxable wage base (the maximum amount of an employee's wages with respect to which the Old-Age, Survivor and Disability Income portion of FICA taxes is payable) ...
United States
30 Nov 2017
3
Extending Form 5500 Deadlines
On July 31, 2015, President Obama signed the "Surface Transportation and Veterans Health Care Choice Improvement Act of 2015" (P.L. 114-41) (the "Act").
United States
15 Sep 2015
4
Employer Errors In Dealing With Additional Medicare Tax
The IRS has modified two of its "frequently asked questions" (FAQs) relating to the additional 0.9 percent "high-earner" Medicare tax that is required to be withheld starting this year.
United States
22 Nov 2014
5
Restaurant Industry Newsletter - January 2014
Beginning on January 1, 2014, "mandatory gratuities" or service charges are no longer considered "tips" by the Internal Revenue Service, and thus are not excludable from FICA withholding.
United States
15 Jan 2014
6
The Windsor FICA Fix
As promised, the Internal Revenue Service has prescribed special procedures that employers may use in order to retroactively correct FICA withholding and payment following the Supreme Court's decision earlier this year in United States v. Windsor, and last month's Revenue Ruling 2013-17, under which same-sex couples are treated as married for all federal tax purposes if they were legally married, regardless of residence.
United States
30 Sep 2013
7
IRS Answers Residence Question For Same-Sex Spouses
On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their marriage was legally entered into, regardless of where they reside, even if they reside in a state that does not recognize same-sex marriage.
United States
10 Sep 2013
8
New Jersey Governor Conditionally Vetoes Minimum Wage Increase
The employer implications, following the New Jersey Governor Chris Christie having conditionally vetoed a $1.25 minimum wage hike.
United States
11 Feb 2013
9
Correcting 2012 Withholding Errors
One of the changes made by the American Taxpayer Relief Act was to restore the $240 monthly limit on employer-provided transit passes or commuting transportation, which had reverted to $125 as of January 1, 2012, and the IRS has now issued Notice 2013-8 in order to provide guidance on how to deal with the issues presented by the retroactive application of the increase.
United States
24 Jan 2013
10
The Fiscal-Cliff Tax Relief Affected Benefits, Too
As most everyone knows by now, Congress adopted, and President Obama signed, legislation – the American Taxpayer Relief Act (the "Act") – that resolves many elements of the so-called "fiscal cliff," i.e., the various tax increases and expiration of tax breaks, along with spending cuts, that were to have become effective with the new year.
United States
9 Jan 2013
11
New York Expands Permissible Wage Deductions
New York Governor Andrew Cuomo recently signed into law an amendment to Section 193 of the New York Labor Law, which governs the deductions an employer may legally make from employees' wages.
United States
25 Sep 2012
12
New Authority Concerning Tax Treatment Of Tips
On June 20, 2012, the Internal Revenue Service released Revenue Ruling 2012-18.
United States
6 Sep 2012
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