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Product ID: 409327
 
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Federal Income Taxation of Key Employee Fringe Benefits After the Tax Cuts and Jobs Act

Live Webinar
December 2, 2021
1:00 pm ET (12 pm CT, 11 am MT, 10 am PT)
1 hour
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Transfers to Employees Generally Not Gifts
  • Definition of Income Under Section 61
  • Section 102 - No Income Exclusion for Gifts to Employees
Fringe Benefits
  • De Minimis Fringe Benefits
  • Working Condition Fringe Benefits
  • Cell Phones and Other Mixed Use Technology Items
  • Holiday Parties
Entertainment, Meals, and Lodging
  • What Is Entertainment?
  • Meals
  • Meals Provided for the Employer’s Convenience
  • Lodging Provided for Employer’s Convenience
  • Changes Under Tax Cuts and Jobs Act
Transportation Benefits
  • No Deduction or Exclusion for Moving Expenses Under Tax Cuts and Jobs Act
  • Employer-Provided Vehicles
  • Transportation Fringe Benefits
  • Parking Expenses
  • Changes Under Tax Cuts and Jobs Act
Prizes and Awards
  • Employee Achievement Awards
  • Prizes and Awards Transferred to Charities
  • Qualified Employee Discounts
  • Holiday Gifts
Educational Benefits
  • Educational Assistance Plans
  • Working Condition Fringe Benefits for Job Related Expenses
  • Qualified Scholarships
  • Qualified Tuition Reduction
  • Seminars and Other Training Involving Travel
Withholding, Reporting, and Deduction Issues
  • Reportable Items on Form W-2
  • Withholding Rules Applicable to Supplemental Wages
  • Withholding on Non-Cash Benefits
  • Limitations on Deductions for Certain Benefits to Employees

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