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Taxation of Employee Benefits: California

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in California of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages and registered domestic partnerships.