EBIA Weekly Archives - FB - Statutes
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Results (63 articles found)
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- IRS Information Letter Explains Rule Limiting Qualified Tuition Reductions to Education Below the Graduate Level
- From the March 18, 2010 EBIA Weekly
- In this recently released information letter, the IRS explains when a course will be considered “education below the graduate level” that qualifies for a nontaxable discount under the Code Section 117(d) exclusion for qualified tuition reductions. That ...
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- IRS Releases Updated Version of Publication 463 on Travel, Entertainment, Gift, and Car Expenses
- From the March 11, 2010 EBIA Weekly
- The IRS has released the latest version of Publication 463 (Travel, Entertainment, Gift, and Car Expenses), which is for use in preparing 2009 tax returns. This publication explains when employees and sole proprietors may deduct work-related travel, entertainment, gift, ...
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- Value of Nondependent Domestic Partner's Retiree Coverage Is Taxable to Employee
- From the February 25, 2010 EBIA Weekly
- This private letter ruling addresses the tax treatment of contributions required to pre-fund retiree health coverage under a union-negotiated health plan. The contributions for each employee consisted of (1) mandatory (i.e., nonelective) pre-tax contributions made during ...
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- IRS Information Letters Address Qualified Nonpersonal Use Vehicles
- From the February 18, 2010 EBIA Weekly
- The IRS has released two information letters responding to inquiries about the “qualified nonpersonal use vehicle” rules under Code Section 274. As background, the right to use an employer-provided vehicle is a fringe benefit that creates taxable ...
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- IRS Rules That Clothing and Accessories Given to Employees Are Excludable From Income as De Minimis Fringe Benefits
- From the February 11, 2010 EBIA Weekly
- In this private letter ruling, the IRS concluded that the value of clothing and accessories given by a city to its employees could be excluded from the employees’ income under the de minimis fringe benefit rule in Code Section ...
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- IRS Issues 2009 Version of Publication 970 (Tax Benefits for Education)
- From the February 04, 2010 EBIA Weekly
- The IRS has released an updated version of Publication 970 (Tax Benefits for Education) for use in preparing 2009 tax returns. This publication provides information about various federal tax benefits that may be available to individuals who are saving for ...
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- IRS Releases 2009 Version of Form 8839 for Determining the Adoption Credit and the Exclusion for Employer-Provided Adoption Benefits
- From the January 28, 2010 EBIA Weekly
- The IRS has released Form 8839 (Qualified Adoption Expenses) and its instructions for the 2009 tax year. Taxpayers use Form 8839 to figure the amount of their adoption credit, as well as to figure the amount of any employer-provided ...
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- IRS Sets 2010 Maximum Vehicle Values for Cents-Per-Mile and Fleet-Average Methods of Valuing a Vehicle's Personal Use
- From the January 21, 2010 EBIA Weekly
- The IRS has set the maximum vehicle values for use under the cents-per-mile and fleet-average valuation rules for employer-provided vehicles first made available to employees for personal use in calendar year 2010. By way of background, ...
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- IRS Delays Effective Date of Electronic Payment Card Guidance for Transit Expenses Until 2011
- From the December 17, 2009 EBIA Weekly
- The IRS has announced a third delay of the effective date for its 2006 guidance to employers on the use of smartcards, debit or credit cards, or other electronic media for qualified transit expenses under qualified transportation fringe benefit plans. ...
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- IRS Releases 2010 Version of Publication 15-B (Employer's Tax Guide to Fringe Benefits)
- From the December 10, 2009 EBIA Weekly
- The IRS has released the 2010 version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, ...
