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标题: AICPA读书笔记REG之Individual Taxation( 三） [打印本页]

作者: kevin 时间: 2014-4-15 13:32
标题: AICPA读书笔记REG之Individual Taxation( 三）
本帖最后由 kevin 于 2014-4-24 17:47 编辑

5. Certain employee benefits are excluded

a. Group-term life insurance premiums paid by employer (the cost of up to $50,000 of insurance coverage is excluded).

b. Insurance premiums employer pays to fund an accident or health plan for employees are excluded.

c. Accident and health benefits provided by employer are excluded if benefits are for:

(1) Permanent injury or loss of bodily function

(2) Reimbursement for medical care of employee, spouse, or dependents

(a) Employee cannot take itemized deduction for reimbursed medical expenses

(b) Exclusion may not apply to highly compensated individuals if reimbursed under a discriminatory self-insured medical plan

d. Employees of small businesses (50 or fewer employees) and self-employed individuals may qualify for a medical savings account (MSA) if covered under a high-deductible health insurance plan. An MSA is similar to an IRA, except used for health care.

(1) Employer contributions to an employee’s MSA are excluded from gross income (except if made through a cafeteria plan), and employee contributions are deductible for AGI.

(2) Contributions are limited to 65% (75% for family coverage) of the annual health insurance deductible amount.

(3) Earnings of an MSA are not subject to tax; distributions from an MSA used to pay qualified medical expenses are excluded from gross income.

e. Meals or lodging furnished for the convenience of the employer on the employer’s premises are excluded.

(1) For the convenience of the employer means there must be a non-compensatory reason such as the employee is required to be on duty during this period.

(2) In the case of lodging, it also must be a condition of employment.

f. Employee fringe benefits are generally excluded if:

(1) No additional-cost services—for example, airline pass

(2) Employee discount that is nondiscriminatory

(3) Working condition fringes—excluded to the extent that if the amount had been paid by the employee, the amount would be deductible as an employee business expense

(4) De minimis fringes—small value, impracticable to account for (e.g., coffee, personal use of copying machine)

注释：价值比较低的福利，如咖啡、出于私人原因使用公司打印机等，不需要税。

(5) Qualified transportation fringes

(a) Up to $245 per month for 2013 can be excluded for employer-provided transit passes and transportation in a commuter highway vehicle if the transportation is between the employee’s home and work place.

注释：由雇主提供的通勤，每月可以扣除$245。

(b) Up to $245 per month for 2013 can be excluded for employer-provided parking on or near the employer’s place of business.

注释：由雇主提供的停车福利，每月可以扣除$245。

(6) Qualified moving expense reimbursement—an individual can exclude any amount received from an employer as payment for expenses which would be deductible as moving expenses.

g. Workers’ compensation is fully excluded if received for an occupational sickness or injury and is paid under a workers’ compensation act or statute.

注释：在相关法律条款下，工人收到的因工伤或职业病引起的补偿，不需要纳税。

作者: mcjm26 时间: 2014-4-17 04:16
thank you very much!!!

作者: xiaoxi1988 时间: 2014-4-17 12:19
谢谢！！！

作者: mcjm26 时间: 2014-4-18 04:50
请问楼主能解释一下 f(5)(a)(b)吗？那应该是245刀还是125刀？这个概念我一直没弄懂！谢谢!

作者: kevin 时间: 2014-4-22 19:53

mcjm26 发表于 2014-4-18 04:50
请问楼主能解释一下 f(5)(a)(b)吗？那应该是245刀还是125刀？这个概念我一直没弄懂！谢谢! ...

是245刀，书上就是这么规定的呀。

作者: mcjm26 时间: 2014-4-23 01:35

kevin 发表于 2014-4-22 19:53
是245刀，书上就是这么规定的呀。

那为什么注释部分写着125刀啊？那上限是125刀么？

作者: kevin 时间: 2014-4-24 17:47

mcjm26 发表于 2014-4-23 01:35
那为什么注释部分写着125刀啊？那上限是125刀么？

不好意思，翻译的时候没注意，应该是245刀！
谢谢你的提醒啊！

作者: mcjm26 时间: 2014-4-25 04:30

kevin 发表于 2014-4-24 17:47
不好意思，翻译的时候没注意，应该是245刀！
谢谢你的提醒啊！

一起学习，共同进步，哈哈~

作者: vivianm5168 时间: 2014-7-9 01:54
感谢楼主

作者: vivianm5168 时间: 2014-7-9 01:55
感谢楼主

作者: mavis0922 时间: 2014-7-20 23:33
REG已经飘过~~~~

作者: cailing0303 时间: 2014-9-10 09:29
谢谢分享！

作者: cailing0303 时间: 2014-9-10 10:32
谢谢楼主分享！

作者: weijianhg 时间: 2014-10-14 22:49
thank you very much!!!