更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

USCPA读书笔记REG之Individual Taxation(

来源：高顿网校 2014-08-14

　　1. 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.

扫一扫微信，*9时间获取USCPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2014年USCPA报考指南
　　考前冲刺：USCPA 考试试题考试辅导
　　高清网课：USCPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答