Non-taxable wages are wages given to an employee or individual without any taxes withheld (income, federal, state, etc.). However, most wages that you pay out to your employee(s) are taxable. So when are wages non-taxable?
TheIRSdefinition of a non-taxable wage and other tax-exempt income is fairly narrow.(请注意that there are exceptions to the general guidelines so you will want to talk to your tax professional to be sure you are in compliance with the IRS.)
Non-taxable wages by category…
Gifts
任何礼物的税款通常由给予者而不是接收者支付。因此，雇主赠送的任何礼物仅对雇主征税。个人可以在不缴税的情况下以相当大的钱互相赠与；但是，只允许雇主提供最高25美元的非税收礼物。任何高于此的人，都必须要求礼物。
Note that company bonuses and profit-sharing payments are not considered gifts and are, in fact, taxed at a higher amount than regular wages.
Disability wages
暂时或永久残疾的雇员可能有资格获得残疾工资。残疾工资通常属于非税收收入。但是，如果这些残疾付款来自雇主支付保费的保险单，则将征税。
There are many disability payments that are not taxable. These include any payments from supplemental disability insurance paid for with after-tax money, private disability insurance, and worker’s compensation.
Also, any damages awarded that were compensatory (not punitive) due to injury, sickness, or loss of function are not taxable.
没有所得税的州
Obviously, any wage earned in one of the states that does not have a state income tax is considered a non-taxable wage as far as state taxes are concerned. However, this income is still taxed by the federal government. States where all wages are non-taxable (by the state) include Alaska, Nevada, Florida, Texas, Tennessee, South Dakota, New Hampshire, Wyoming, and Washington.
您的业务已成立吗？五个州（内华达州，南达科他州，德克萨斯州，华盛顿和怀俄明州）通过不征税公司收入为公司提供休息。他们希望鼓励企业在其州定位，以促进经济。
Partnership income
伙伴关系收入通常是非税收的。IRS 541explains more about taxable wages with partnerships, and has a link to Form 1065 U.S. Return of Partnership Income.
Insurance provided by the employer
Any payments an employer makes towards an employee’s insurance (of any type) are not taxed because they’re not actually considered a part of the employee’s income. The same is true of any payment the employee makes towards their own health savings account. It doesn’t matter if the insurance is provided by a third party or through a health reimbursement arrangement—neither type of payment is taxable.
Other non-taxable income
The following situations may not occur in the course of doing business, but the IRS includes them with non-taxable income.
Life insurance payouts
由于某人死亡而支付给个人的大多数人寿保险单可能不征税。但是，如果将保单现金兑现。在这种情况下，个人收到的任何金额都可能征税。这仅适用于在赎回现金的政策时已支付的政策。任何因死亡而付出的政策都是不可纳税的金额。
Scholarship and financial aid
As an employer, if you provideeducational assistance to an employee，美国国税局说这是不可纳税的$5,250 a year. These benefits should not be included on your employee’s Form W-2.
As a student, you may receive scholarships, financial aid, work/study job assignments, and other types of payments through a university while studying. This type of money is often non-taxable, but it depends on how the money is used. If it is used to pay tuition, fees, course materials, or textbooks, the money is not taxed. If, however, the money is used to pay for room and board or if it is paid directly to the student to use however they wish, then it is taxable income.
福利
Any wages or type of income received through welfare programs are not taxed income. This includes food stamps and other assistance programs.
More categories of non-taxable income
Child support payments; gifts, bequests and inheritances; welfare benefits; damage awards for physical injury or sickness; cash rebates from a dealer or manufacturer for an item you buy; and reimbursements for qualified adoption expenses.
As always, be sure to check with your tax professional or accountant to determine which wages are non-taxable.
In the meantime, keep your payroll records accurate withonline payrollsoftware from Patriot Software.
This is not intended as legal advice; for more information, please点击这里。