Flat Rent Guidance

Fringe Benefit Guide - IRS tax forms

on the total or may withhold on the benefit at the supplemental wage flat rate of 22% (for tax years beginning after 2017 and before 2026). Treas. Regs. 31.3402(g)-1 and 31.3501(a)-1T . Special Accounting Period . Under a special rule, benefits provided in November and December, or a shorter period in the

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