November 8, 2021

Taxable Fringe Benefits
Tax

Year-End Reminders: Fringe Benefits & Special Rules for 2% S Corp Shareholders

As 2021 draws to a close, employers should review whether they have properly included the value of common fringe benefits in their employees’ and (if applicable) 2% S corporation shareholders’ taxable wages. This is especially true for 2021, since COVID relief brought about a number of changes to the rules relating to traditional fringe benefits.

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