Payroll Taxes

New and Updated

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  FAQs

  Is the subsidized amount of meals provided for a fee taxable to an employee?

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  FAQs

  When is the value of employer-provided lodging taxable to an employee?

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  FAQs

  Is the value of employer-provided meals taxable income to an employee?

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  FAQs

  Is the value of meals provided to an employee on the employer's premises for the employer's convenience or benefit taxable income to the employee?

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  FAQs

  Is the value of the use of a vehicle an employer provides to an employee for work-related purposes taxable income to the employee?

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  FAQs

  Is there a dollar limit on de minimis fringes?

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  Letters and Forms

  IRS Form 1042-S and Instructions, Foreign Person's US Source Income Subject to Withholding

  As mandated by the Internal Revenue Service, every withholding agent who has control, custody, or receipt of amounts subject to withholding files Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding on an annual basis.

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  FAQs

  May an employer provide tax-free transportation benefits to all employees?

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  FAQs

  May an employer provide transportation benefits under a salary reduction plan?

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  FAQs

  May an employer provide transportation benefits using smartcards, debit or credit cards, or other electronic means?