Tax Warrior Chronicles

How to Treat Same-sex Spouse Health Premiums Wrongly Included in W-2 Income

Posted on Wed, Jul 09, 2014

The IRS has recently issued Information Letter 2014-0012, advising same-sex couples how to properly treat health insurance premiums wrongly included in their W-2 income.

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Unseen Employer Tax Issues from the Affordable Care Act

Posted on Thu, Apr 11, 2013

Our blog post on Wednesday, March 20th,  outlined the income and Social Security tax implications for employers and other service recipients depending on the classification of certain individuals who provide the services to them (i.e., whether these service providers are “employees” or “independent contractors”).  This is a longstanding area of controversy that is likely to continue at least until the tax law clearly defines what an “employee” really is. There is another possible wrinkle that has recently surfaced for employers and other service recipients.

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Independent Contractor or Employee?: Tax Implications for Employers

Posted on Wed, Mar 20, 2013

Taxpayers and businesses alike frequently find themselves in tax court over the question of whether a worker is an independent contractor or employee for federal income and employment tax purposes.  Jane Scaccetti, a D&S partner, in fact, recently tweeted about just such a case, in which a taxpayer lost his case. The question can be quite complex and the stakes can be very high. Let’s try to shed some light, in this brief blog, on some of the more obvious ways to determine on which side a worker may fall and what employers should do to comply with the law.

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