|
Sites Menu > Tax
Tax
Core Documents Directory of Tax Topics.
FSA Frequently Asked Questions
Q&A about FSA Plans sometimes referred to as a cafeteria plan, flex plan, or a Section 125 plan, a Flexible Spending Account (FSA) allows employees to pretax medical and dependent care expenses.
IRS - Reporting Requirements for DCAPs
The purpose of this notice is to clarify the Form W-2 reporting requirements when an employer has amended a cafeteria plan document to provide a grace period for qualified dependent care assistance.
IRS Pub.15-B - Qualifying Section 125 Deductions
A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits.
IRS Publication 969 - HSA Plan Details
A health savings account (HSA) is a tax-exempt trust or custodial account that you set up with a qualified HSA trustee to pay or reimburse certain medical expenses you incur.
IRS Site - HSA Q & A
Notice 2004-2, 2004-2 I.R.B. 269, provides certain basic information on HSAs in question and answer format. This notice addresses additional questions relating to HSAs.
|
