Taxation of Compensation and Benefits

New and Updated

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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 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

  As mandated by the Internal Revenue Service, every employer that operates an establishment where tipping is customary and where more than 10 employees who work longer than 80 hours were normally employed on a typical business day during the preceding calendar year, must file Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on an annual basis.