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Taxslayer Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Taxslayer irs. Taxslayer gov/pub15b. Taxslayer What's New Cents-per-mile rule. Taxslayer The business mileage rate for 2014 is 56 cents per mile. Taxslayer You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Taxslayer See Cents-Per-Mile Rule in section 3. Taxslayer Qualified parking exclusion and commuter transportation benefit. Taxslayer . Taxslayer For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Taxslayer See Qualified Transportation Benefits in section 2. Taxslayer Same-sex Marriage. Taxslayer For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxslayer For more information, see Revenue Ruling 2013-17, 2013-38 I. Taxslayer R. Taxslayer B. Taxslayer 201, available at www. Taxslayer irs. Taxslayer gov/irb/2013-38_IRB/ar07. Taxslayer html. Taxslayer Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Taxslayer Notice 2013-61, 2013-44 I. Taxslayer R. Taxslayer B. Taxslayer 432, is available at www. Taxslayer irs. Taxslayer gov/irb/2013-44_IRB/ar10. Taxslayer html. Taxslayer Recent changes to certain rules for cafeteria plans. Taxslayer Notice 2013-71, 2013-47 I. Taxslayer R. Taxslayer B. Taxslayer 532, available at www. Taxslayer irs. Taxslayer gov/irb/2013-47_IRB/ar10. Taxslayer html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Taxslayer See Notice 2013-71 for details on these changes. Taxslayer Reminders $2,500 limit on a health flexible spending arrangement (FSA). Taxslayer For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Taxslayer For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Taxslayer For more information, see Cafeteria Plans in section 1. Taxslayer Additional Medicare Tax withholding. Taxslayer In addition to withholding Medicare tax at 1. Taxslayer 45%, you must withhold a 0. Taxslayer 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxslayer You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Taxslayer Additional Medicare Tax is only imposed on the employee. Taxslayer There is no employer share of Additional Medicare Tax. Taxslayer All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Taxslayer Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Taxslayer For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Taxslayer For more information on Additional Medicare Tax, visit IRS. Taxslayer gov and enter “Additional Medicare Tax” in the search box. Taxslayer Photographs of missing children. Taxslayer The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxslayer Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxslayer You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxslayer Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Taxslayer It contains information for employers on the employment tax treatment of fringe benefits. Taxslayer Comments and suggestions. Taxslayer We welcome your comments about this publication and your suggestions for future editions. Taxslayer You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxslayer NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxslayer Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxslayer You can also send us comments from www. Taxslayer irs. Taxslayer gov/formspubs. Taxslayer Click on More Information and then click on Comment on Tax Forms and Publications. Taxslayer Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 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Page Last Reviewed or Updated: 31-Mar-2014
Taxslayer Index A Adoption Child tax credit, Adopted child. Taxslayer (see also Child tax credit) Afghanistan, Afghanistan area. Taxslayer Aliens, Alien Status Amount of exclusion, Amount of Exclusion Arabian peninsula, Arabian peninsula. Taxslayer Assistance (see Tax help) C Child tax credit, Child Tax Credit Limits Modified adjusted gross income, Modified AGI. Taxslayer Qualifying child, Qualifying Child Child, qualifying, Qualifying child. Taxslayer Claims for tax forgiveness, Claims for Tax Forgiveness Codes, W-2, Form W-2 Codes Combat zone Election to include pay for earned income credit, Nontaxable combat pay election. Taxslayer Exclusion, Combat Zone Exclusion Extension of deadlines, Service That Qualifies for an Extension of Deadline Related forgiveness, Combat Zone Related Forgiveness Community property, Community Property, Residents of community property states. Taxslayer Contingency operation, Service That Qualifies for an Extension of Deadline Credits Child tax, Child Tax Credit Earned income, Earned Income Credit Excess social security tax withheld, Credit for Excess Social Security Tax Withheld First-time homebuyer, First-Time Homebuyer Credit D Decedents, Forgiveness of Decedent's Tax Liability Deductions, itemized, Itemized Deductions Domicile, Domicile. Taxslayer Dual-status aliens, Dual-Status Aliens E Earned income credit, Earned Income Credit Social security card, Social security number. Taxslayer Social security number, Social security number. Taxslayer Educational expenses, Educational Expenses Employee business expenses, Employee Business Expenses Excess social security tax withholding credit, Credit for Excess Social Security Tax Withheld Excess withholding credit How to take, How to take the credit. Taxslayer Expenses Employee business, Employee Business Expenses Moving, Moving Expenses Extension of deadlines, Extension of Deadlines Extension of time to file, Extensions F Family, Adopted child. Taxslayer (see also Child tax credit) Filing returns, Filing Returns First-time homebuyer credit, First-Time Homebuyer Credit Foreclosures Mortgage settlement payouts, Foreclosures Foreign income, Foreign Source Income Foreign moves, Foreign Moves Forms 1040, Foreign Moves, Itemized Deductions, Where To File 1040A, Where To File 1040EZ, Where To File 1040NR, Nonresident Aliens 2106, Employee Business Expenses, Reimbursement. Taxslayer 2106-EZ, Employee Business Expenses 2848, Signing Returns, Spouse overseas. Taxslayer 3903, Moving Expenses 4868, Extensions W-2, Form W-2 Codes, Form W-2. Taxslayer , Nontaxable combat pay election. Taxslayer Foster care Child tax credit, Qualifying Child Free tax services, Free help with your tax return. Taxslayer G Gross income, Gross Income H Help (see Tax help) Home Away from, Away from home. Taxslayer Definition of, Away from home. Taxslayer Sale of, Sale of Home Homebuyer credit, First-Time Homebuyer Credit Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Qualified hospitalization. Taxslayer I Income Foreign source, Foreign Source Income Gross, Gross Income Individual retirement arrangements, Individual Retirement Arrangements Installment agreement Payment deferment, Request for deferment. Taxslayer Interest rate (maximum), Maximum Rate of Interest Iraq, Arabian peninsula. Taxslayer Itemized deductions, Itemized Deductions J Joint returns, Joint returns. Taxslayer , Joint returns. Taxslayer , Joint returns. Taxslayer K Kosovo, The Kosovo area. Taxslayer M Military action related forgiveness, Terrorist or Military Action Related Forgiveness Military Spouses Residency Relief Act Domicile, Military Spouses Residency Relief Act (MSRRA) Miscellaneous itemized deductions, Employee Business Expenses Missing status, Missing status. Taxslayer , Spouse in missing status. Taxslayer , Missing status. Taxslayer Modified adjusted gross income (MAGI) Child tax credit limits, Modified AGI. Taxslayer Moving expenses, Moving Expenses N Nonresident aliens, Nonresident Aliens P Permanent change of station, Permanent change of station. Taxslayer Personal representative, Forgiveness of Decedent's Tax Liability Power of attorney, Signing Returns Professional dues, Professional Dues Publications (see Tax help) Q Qualifying child, Qualifying child. Taxslayer R Reimbursements Employee business expenses, Reimbursement. Taxslayer Moving and storage, Services or reimbursements provided by the government. Taxslayer Uniforms, Uniforms Reservists, Armed Forces reservists. Taxslayer Travel, Armed Forces Reservists Uniforms, Uniforms Resident aliens, Resident Aliens Returns Filing, Filing Returns Signing, Signing Returns S Sale of home, Sale of Home Same-sex marriage, Same-Sex Marriage SCRA violation payouts, Foreclosures Separate returns, Separate returns. Taxslayer Servicemembers Civil Relief Act, Maximum Rate of Interest Serving in a combat zone, Serving in a Combat Zone Social security numbers (SSNs) Earned income credit, Residency test. Taxslayer Spouse Deadline extension, Spouses. Taxslayer Died, Spouse died during the year. Taxslayer Incapacitated, Spouse incapacitated. Taxslayer Missing, Spouse in missing status. Taxslayer Nonresident alien, Treating nonresident alien spouse as resident alien. Taxslayer Overseas, Spouse overseas. Taxslayer State bonus payments, State bonus payments. Taxslayer T Tax forgiven, Combat Zone Related Forgiveness Tax help, How To Get Tax Help Temporary work location, Temporary work location. Taxslayer Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness Transportation, Armed Forces reservists. Taxslayer Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses TTY/TDD information, How To Get Tax Help U Uniforms, Uniforms W When to file, When To File Where to file, Where To File Y Yugoslavia, The Kosovo area. Taxslayer Prev Up Home More Online Publications