Αποτελέσματα Αναζήτησης
Fringe benefits include cars and flights on aircraft that the employer provides, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events.
You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. For a discount on services, 20% of the price you charge nonemployee customers for the service.
20 Νοε 2017 · Nontaxable qualified employee discounts on services cannot exceed 20 percent of the price at which services are offered by the employer to the employer’s customers at the time of the employee’s purchase.
1 Σεπ 2017 · Companies offering employee discount plans should review their plans closely in light of this IRS guidance to determine whether they must make adjustments to align with statutory and regulatory requirements.
The business mileage rate for 2024 is 67 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee.
A “qualified employee discount” is any employee discount with respect to qualified property or services provided by an employer to an employee for use by the employee to the extent the discount does not exceed—
23 Οκτ 2023 · The IRS considers most fringe benefits to be taxable compensation that must be reported on tax forms (e.g., Form W-2, Wage and Tax Statement and Form 1099-MISC, Miscellaneous Income).
