Payroll Taxes

New and Updated

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  FAQs

  Are physical examinations considered working condition fringe benefits?

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  FAQs

  May an employer offer an adoption assistance program as part of its cafeteria plan?

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  FAQs

  When must an employer include the fair market value of an employee's personal use of a company-provided cell phone in the employee's taxable income?

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  FAQs

  Is an employee's business use of a company car a working condition fringe benefit?

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  FAQs

  Is employer-provided adoption assistance taxable?

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  FAQs

  Is the value of de minimis fringe benefits taxable income to an employee?

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  FAQs

  What qualifies as a working condition fringe benefit?

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  FAQs

  What requirements must an adoption assistance program meet for income tax exclusion?

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  FAQs

  What requirements must an educational assistance plan meet for favorable tax treatment of benefits?

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  Letters and Forms

  IRS Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund

  As mandated by the Internal Revenue Service, employers that need to correct errors on a previously filed Form 941 must file Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.