Get the free Form 14581-A - Internal Revenue Service
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Failure to pay and withhold Medicare-only tax on rehired annuitants. Failure to include taxable noncash benefits in employee wages. J. Gift Certificates given to any workers Note Gift certificates that are cash equivalent are not excludable from income as de minimis fringe benefits. Commuting rule An amount of 1. 50 per one-way commute is a taxable fringe benefit. Note A discussion of the valuation rules is included in Publication 15-B. 274-6T a 2 or Note Unless it is excludable as a...
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