Nontaxable Fringe Benefits

IRC Sec. 132 defines the following nontaxable fringe benefits: no-additional-cost services, qualified employee discounts, de minimis benefits, working condition fringe benefits, qualified transportation fringe benefits, and qualified retirement planning services. The...

Federal Tax Levy

A federal tax levy continues to be deducted from an employee’s wages until the IRS issues Form 668-D, Release of Levy. The maximum creditor garnishment deduction under the CCPA is 25% of the employee’s disposable earnings. Under the CCPA, disposable earnings are...

Deductions of taxes and involuntary withholding

Deductions of taxes and involuntary withholding orders have priority over voluntary deductions. Once taxes, involuntary deductions, and deductions required by state law have been withheld, employers have the responsibility to prioritize voluntary deductions. For more...