Taxation of Compensation and Benefits

New and Updated

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  Letters and Forms

  New York City Commuter Benefits Participation Form

  As mandated by the New York City Department of Consumer Affairs, covered employers should use the New York City Commuter Benefits Participation Form.

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  FAQs

  Is there a dollar limit on the value of transportation fringe benefits that an employer provides to its employees?

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  Employment Law Guide

  Taxation of Employee Benefits: Mississippi

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Mississippi of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  How To

  How to Report Third-Party Sick Pay to the IRS

  This How To details the steps an employer should take to properly report third-party sick pay to the IRS.

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  50-State Charts

  Tax Treatment of Same-Sex Couple Benefits by State

  This chart summarizes federal and state laws regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Wisconsin

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Wisconsin of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: West Virginia

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Virginia

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Virginia of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Iowa

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Iowa of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Vermont

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