Taxation of Compensation and Benefits

New and Updated

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  FAQs

  Is there a dollar limit on de minimis fringes?

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  FAQs

  When is educational assistance for graduate courses taxable wages?

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  FAQs

  How much of nonjob-related educational assistance may be excluded from an employee's taxable wages?

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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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  FAQs

  Are excess amounts of transportation benefits taxable income to an employee?

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  FAQs

  Are all graduate courses job-related?

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  Letters and Forms

  IRS Form 1099-SA, Distributions From an HSA, Archer MSA or Medicare Advantage MSA

  As mandated by the Internal Revenue Service, employers must file Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from such savings accounts.