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Tax Planning Us 2006 Taxes

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Tax Planning Us 2006 Taxes

Tax planning us 2006 taxes 2. Tax planning us 2006 taxes   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Tax planning us 2006 taxes The pay may be in cash, property, or services. Tax planning us 2006 taxes It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Tax planning us 2006 taxes For information about deducting employment taxes, see chapter 5. Tax planning us 2006 taxes You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Tax planning us 2006 taxes Empowerment zone employment credit (Form 8844). Tax planning us 2006 taxes Indian employment credit (Form 8845). Tax planning us 2006 taxes Work opportunity credit (Form 5884). Tax planning us 2006 taxes Credit for employer differential wage payments (Form 8932). Tax planning us 2006 taxes Reduce your deduction for employee wages by the amount of employment credits you claim. Tax planning us 2006 taxes For more information about these credits, see the form on which the credit is claimed. Tax planning us 2006 taxes Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Tax planning us 2006 taxes Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Tax planning us 2006 taxes These and other requirements that apply to all business expenses are explained in chapter 1. Tax planning us 2006 taxes In addition, the pay must meet both of the following tests. Tax planning us 2006 taxes Test 1. Tax planning us 2006 taxes It must be reasonable. Tax planning us 2006 taxes Test 2. Tax planning us 2006 taxes It must be for services performed. Tax planning us 2006 taxes The form or method of figuring the pay does not affect its deductibility. Tax planning us 2006 taxes For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Tax planning us 2006 taxes Test 1—Reasonableness You must be able to prove that the pay is reasonable. Tax planning us 2006 taxes Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Tax planning us 2006 taxes If the pay is excessive, the excess pay is disallowed as a deduction. Tax planning us 2006 taxes Factors to consider. Tax planning us 2006 taxes   Determine the reasonableness of pay by the facts and circumstances. Tax planning us 2006 taxes Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Tax planning us 2006 taxes   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Tax planning us 2006 taxes The duties performed by the employee. Tax planning us 2006 taxes The volume of business handled. Tax planning us 2006 taxes The character and amount of responsibility. Tax planning us 2006 taxes The complexities of your business. Tax planning us 2006 taxes The amount of time required. Tax planning us 2006 taxes The cost of living in the locality. Tax planning us 2006 taxes The ability and achievements of the individual employee performing the service. Tax planning us 2006 taxes The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Tax planning us 2006 taxes Your policy regarding pay for all your employees. Tax planning us 2006 taxes The history of pay for each employee. Tax planning us 2006 taxes Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Tax planning us 2006 taxes Employee-shareholder salaries. Tax planning us 2006 taxes   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Tax planning us 2006 taxes The excessive part of the salary would not be allowed as a salary deduction by the corporation. Tax planning us 2006 taxes For more information on corporate distributions to shareholders, see Publication 542, Corporations. Tax planning us 2006 taxes Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Tax planning us 2006 taxes For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Tax planning us 2006 taxes Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Tax planning us 2006 taxes If you give property to an employee as an employee achievement award, your deduction may be limited. Tax planning us 2006 taxes Achievement awards. Tax planning us 2006 taxes   An achievement award is an item of tangible personal property that meets all the following requirements. Tax planning us 2006 taxes It is given to an employee for length of service or safety achievement. Tax planning us 2006 taxes It is awarded as part of a meaningful presentation. Tax planning us 2006 taxes It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Tax planning us 2006 taxes Length-of-service award. Tax planning us 2006 taxes    An award will qualify as a length-of-service award only if either of the following applies. Tax planning us 2006 taxes The employee receives the award after his or her first 5 years of employment. Tax planning us 2006 taxes The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Tax planning us 2006 taxes Safety achievement award. Tax planning us 2006 taxes    An award for safety achievement will qualify as an achievement award unless one of the following applies. Tax planning us 2006 taxes It is given to a manager, administrator, clerical employee, or other professional employee. Tax planning us 2006 taxes During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Tax planning us 2006 taxes Deduction limit. Tax planning us 2006 taxes   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Tax planning us 2006 taxes $400 for awards that are not qualified plan awards. Tax planning us 2006 taxes $1,600 for all awards, whether or not qualified plan awards. Tax planning us 2006 taxes   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Tax planning us 2006 taxes   A highly compensated employee is an employee who meets either of the following tests. Tax planning us 2006 taxes The employee was a 5% owner at any time during the year or the preceding year. Tax planning us 2006 taxes The employee received more than $115,000 in pay for the preceding year. Tax planning us 2006 taxes You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Tax planning us 2006 taxes   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Tax planning us 2006 taxes To figure this average cost, ignore awards of nominal value. Tax planning us 2006 taxes Deduct achievement awards as a nonwage business expense on your return or business schedule. Tax planning us 2006 taxes You may not owe employment taxes on the value of some achievement awards you provide to an employee. Tax planning us 2006 taxes See Publication 15-B. Tax planning us 2006 taxes Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Tax planning us 2006 taxes However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Tax planning us 2006 taxes If the bonus is paid in property, see Property , later. Tax planning us 2006 taxes Gifts of nominal value. Tax planning us 2006 taxes    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Tax planning us 2006 taxes Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Tax planning us 2006 taxes For more information on this deduction limit, see Meals and lodging , later. Tax planning us 2006 taxes Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Tax planning us 2006 taxes Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Tax planning us 2006 taxes For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Tax planning us 2006 taxes Fringe Benefits A fringe benefit is a form of pay for the performance of services. Tax planning us 2006 taxes You can generally deduct the cost of fringe benefits. Tax planning us 2006 taxes You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Tax planning us 2006 taxes You also may not owe employment taxes on the value of the fringe benefits. Tax planning us 2006 taxes See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Tax planning us 2006 taxes Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Tax planning us 2006 taxes Certain fringe benefits are discussed next. Tax planning us 2006 taxes See Publication 15-B for more details on these and other fringe benefits. Tax planning us 2006 taxes Meals and lodging. Tax planning us 2006 taxes   You can usually deduct the cost of furnishing meals and lodging to your employees. Tax planning us 2006 taxes Deduct the cost in whatever category the expense falls. Tax planning us 2006 taxes For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Tax planning us 2006 taxes If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Tax planning us 2006 taxes Deduction limit on meals. Tax planning us 2006 taxes   You can generally deduct only 50% of the cost of furnishing meals to your employees. Tax planning us 2006 taxes However, you can deduct the full cost of the following meals. Tax planning us 2006 taxes Meals whose value you include in an employee's wages. Tax planning us 2006 taxes Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Tax planning us 2006 taxes This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Tax planning us 2006 taxes Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Tax planning us 2006 taxes Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Tax planning us 2006 taxes Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Tax planning us 2006 taxes This does not include meals you furnish on vessels primarily providing luxury water transportation. Tax planning us 2006 taxes Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Tax planning us 2006 taxes This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Tax planning us 2006 taxes Employee benefit programs. Tax planning us 2006 taxes   Employee benefit programs include the following. Tax planning us 2006 taxes Accident and health plans. Tax planning us 2006 taxes Adoption assistance. Tax planning us 2006 taxes Cafeteria plans. Tax planning us 2006 taxes Dependent care assistance. Tax planning us 2006 taxes Education assistance. Tax planning us 2006 taxes Life insurance coverage. Tax planning us 2006 taxes Welfare benefit funds. Tax planning us 2006 taxes   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Tax planning us 2006 taxes For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Tax planning us 2006 taxes ). Tax planning us 2006 taxes Life insurance coverage. Tax planning us 2006 taxes   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Tax planning us 2006 taxes See Regulations section 1. Tax planning us 2006 taxes 264-1 for more information. Tax planning us 2006 taxes Welfare benefit funds. Tax planning us 2006 taxes   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Tax planning us 2006 taxes Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Tax planning us 2006 taxes   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Tax planning us 2006 taxes If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Tax planning us 2006 taxes   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Tax planning us 2006 taxes The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Tax planning us 2006 taxes The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Tax planning us 2006 taxes These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Tax planning us 2006 taxes   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Tax planning us 2006 taxes Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Tax planning us 2006 taxes However, if the employee performs no services, treat the amount you advanced as a loan. Tax planning us 2006 taxes If the employee does not repay the loan, treat it as income to the employee. Tax planning us 2006 taxes Below-market interest rate loans. Tax planning us 2006 taxes   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Tax planning us 2006 taxes See Below-Market Loans in chapter 4. Tax planning us 2006 taxes Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Tax planning us 2006 taxes The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Tax planning us 2006 taxes You can claim the deduction only for the tax year in which your employee includes the property's value in income. Tax planning us 2006 taxes Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Tax planning us 2006 taxes You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Tax planning us 2006 taxes Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Tax planning us 2006 taxes These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Tax planning us 2006 taxes Restricted property. Tax planning us 2006 taxes   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Tax planning us 2006 taxes However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Tax planning us 2006 taxes    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Tax planning us 2006 taxes This means that the recipient is not likely to have to give up his or her rights in the property in the future. Tax planning us 2006 taxes Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Tax planning us 2006 taxes However, your deduction may be limited. Tax planning us 2006 taxes If you make the payment under an accountable plan, deduct it in the category of the expense paid. Tax planning us 2006 taxes For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Tax planning us 2006 taxes If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Tax planning us 2006 taxes See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Tax planning us 2006 taxes Sick and Vacation Pay Sick pay. Tax planning us 2006 taxes   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Tax planning us 2006 taxes However, your deduction is limited to amounts not compensated by insurance or other means. Tax planning us 2006 taxes Vacation pay. Tax planning us 2006 taxes   Vacation pay is an employee benefit. Tax planning us 2006 taxes It includes amounts paid for unused vacation leave. Tax planning us 2006 taxes You can deduct vacation pay only in the tax year in which the employee actually receives it. Tax planning us 2006 taxes This rule applies regardless of whether you use the cash or accrual method of accounting. Tax planning us 2006 taxes Prev  Up  Next   Home   More Online Publications
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Sample Consumer Complaint Letter

This sample complaint letter will help you provide all of the necessary information to file a complaint.


How to Use the Sample Complaint Letter

Use the sample consumer complaint letter below to draft a complaint letter or e-mail. You can also copy and paste your complaint into a company's "Contact Us" form.

Download the complaint letter in Word format.

Sample Complaint Letter and E-mail

[Your Address]
[Your City, State, ZIP]
(Your e-mail address, if sending via e-mail)

Date

[Name of Contact Person] (if available)
[Title] (if available)
[Company Name]
[Consumer Complaint Division] (if you have no specific contact)
[Street Address]
[City, State, ZIP Code]

Dear [Contact Person]:

Re: (account number, if applicable)

On [date], I [bought, leased, rented, or had repaired] a [name of the product, with serial or model number, or service performed] at [location, date, and other important details of the transaction].

Unfortunately, your product [or service] has not performed well [or the service was inadequate] because [state the problem]. I am disappointed because [explain the problem: for example, the product does not work properly; the service was not performed correctly; I was billed the wrong amount; something was not disclosed clearly or was misrepresented; etc.].

To resolve the problem, I would appreciate your [state the specific action you want: money refunded, charge card credit, repair, exchange, etc.]. Enclosed are copies (do not send originals) of my records [include receipts, guarantees, warranties, canceled checks, contracts, model and serial numbers, and any other documents].

I look forward to your reply and a resolution to my problem and will wait until [set a time limit] before seeking help from a consumer protection agency or the Better Business Bureau. Please contact me at the above address or by phone at [home and/or office numbers with area code].

Sincerely,

Your name

Enclosure(s)

Keys to an Effective Complaint Letter

  • Describe your purchase.
  • Include the name of the product and serial number.
  • Include the date and place of purchase.
  • State your problem.
  • Give the history of your purchase.
  • Ask for specific action.
  • Allow time for action.
  • State how you can be reached.
  • Enclose copies of your documents and receipts (but never send originals).
  • Keep copies of all your letters, faxes, e-mails, and related documents.

Tips for Filing a Complaint

When filing a complaint, remember these tips:

  • Remain calm. The person who can help probably didn't cause the problem.
  • Don't use an angry, threatening, or sarcastic tone.
  • State exactly what you want done about the problem.
  • Document each step, and keep copies.
  • Start with the seller first. You can resolve many problems by calling a company's toll-free number. Even on the phone, you should know the details of the complaint. You can use the sample letter below to jot down a few notes before you call. If necessary, ask to speak to a manager.
  • If that doesn't work, send a letter or e-mail to the manufacturer's national headquarters or consumer affairs office. Some experts suggest that a letter is the most effective method for contacting a company, so if e-mails and phone calls don't work, try mailing a letter.

Learn more about the steps to file a consumer complaint.

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The Tax Planning Us 2006 Taxes

Tax planning us 2006 taxes Publication 15 - Additional Material Prev  Up  Next   Home   More Online Publications