Taxation of Employee Benefits: Federal
Original Author: Ryan F. Donovan
Updating Author: Alice Gilman
Summary
This guide provides HR and payroll professionals with guidance on how to correctly structure various types of employee health, retirement and other common benefits and benefit plans, and how to handle and report the related contributions, reimbursements and distributions in compliance with the federal Internal Revenue Code.
State Requirements
The following states have additional requirements for this topic under applicable state law.
Your Preferred States
Please log in to see your preferred states.
Other States
- Alabama
- Indiana
- Montana
- Pennsylvania
- Arizona
- Iowa
- Nebraska
- Rhode Island
- Arkansas
- Kansas
- Nevada
- South Carolina
- California
- Kentucky
- New Hampshire
- South Dakota
- Colorado
- Louisiana
- New Jersey
- Tennessee
- Connecticut
- Maine
- New Mexico
- Texas
- Delaware
- Maryland
- New York
- Utah
- District of Columbia
- Massachusetts
- North Carolina
- Vermont
- Georgia
- Michigan
- North Dakota
- Virginia
- Hawaii
- Minnesota
- Ohio
- West Virginia
- Idaho
- Mississippi
- Oklahoma
- Wisconsin
- Illinois
- Missouri
- Oregon