Get DiLorenzo & Company Supplemental Guidelines for Preparing Form W-2 2013-2024
Taxable compensation and is includable in wages. Personal use includes commuting to and from work and driving for other personal purposes. This compensation is subject to Social Security and Medicare tax withholding. Additionally, it is subject to income tax withholding unless appropriate notice was given to the employee. There is a general rule and several safe harbor rules which an employer may use to determine the personal use value of an automobile. If one of the special safe harbor rules i.
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