Информация для...

Для вас и вашей семьи
Стандартная ставка за пробег в милях и другая информация

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы
Квартальная Федеральная налоговая декларацию работодателя
Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию
Запрос договора рассрочки

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tax reform law makes changes to employee achievement award rules

Tax Reform Tax Tip 2018-190, December 10, 2018

The IRS reminds employers that last year’s Tax Cuts and Jobs Act made changes to several programs that can affect an employer's bottom line and its employees' deductions. This includes employee achievement awards.

Here are some facts about these changes:

Under previous law:

  • Employers could deduct the cost of certain employee achievement awards. Deductible awards were excludible from employee income. 

Under the Tax Cuts and Jobs Act:

  • There is now a prohibition on cash, gift cards and other non-tangible personal property as employee achievement awards.
     
  • Special rules allow an employee to exclude certain achievement awards from their wages if the awards are tangible personal property.
     
  • The new law clarifies that tangible personal property doesn’t include cash, cash equivalents, gift cards, gift coupons, certain gift certificates, tickets to theater or sporting events, vacations, meals, lodging, stocks, bonds, securities, and other similar items.

More information: 

Subscribe to IRS Tax Tips