Payroll Taxes

New and Updated

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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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  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?

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  FAQs

  Does a transportation fringe benefit plan need to be in writing?

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  Letters and Forms

  IRS Form W-2c, Form W-3c, Corrected Wage and Tax Statement and Transmittal Form

  As mandated by the Internal Revenue Service, employers that must correct a previously filed Form W-2 must file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration.

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  FAQs

  When is educational assistance for graduate courses taxable wages?