Benefit Taxation
Educational Benefits
根据美国国税局(IRS)的规定，教育福利应缴纳以下预扣税:
- 就读本科课程的非纳税受抚养子女
- Children or spouse enrolled in graduate level courses
- 参加本科和研究生课程的家庭伴侣
- 参加研究生水平课程的员工将为超过5美元的学费福利征税,250 in a calendar year
Taxable waivers are reported to the 支付roll Office, 根据预扣税表，从员工的工资中扣除哪些税款.
Education Below the Graduate Level
如果你接受研究生以下教育(包括小学和中学)的学费减免, it is a qualified tuition reduction, and therefore tax free, 只有当你与提供福利的教育机构的关系如下所述.
- 你是合格教育机构的雇员.
- 你是合格教育机构的雇员，但你退休或因残疾离职.
- 你的配偶在为合资格教育机构工作期间去世，或因残疾退休或离职.
- 你是上文第(1)至(3)段所述个人的受抚养子女或配偶.
Child of deceased parents.
For purposes of the qualified tuition reduction, 如果子女年龄在25岁以下且父母双方都已去世，则子女为受抚养子女.
Child of divorced parents.
For purposes of the qualified tuition reduction, 离异父母的受抚养子女被视为父母双方的受抚养子女.
Graduate Education
你接受研究生教育的学费减免是合格的, and therefore tax free, if both of the following requirements are met.
- It is provided by an eligible educational institution.
- 你是为教育机构进行教学或研究活动的研究生.
你必须在收入中包括你收到的研究生教育的学费减免.
Semi-Monthly Tax Withholding Schedule
- Summer: 8/15, 8/31, 9/15, 9/30
- Fall Semester: 10/13, 10/31, 11/14, 11/28
- Spring Semester: 2/15, 2/28, 3/15, 3/31
Bi-Weekly Tax Withholding Schedule
- Summer: 8/9, 8/23, 9/6, 9/20
- Fall Semester: 10/4, 10/18, 11/1, 11/15
- Spring Semester: 2/7, 2/21, 3/6, 3/20
双周工资单上的预扣时间表也可以在双周日历的第2页找到 支付roll Schedules 页面.
Flexible Spending Accounts
灵活支出账户(FSA)可以让你在支付某些医疗账单或日托费用的同时节省税款. 当你注册FSA时，你选择了从每次工资中扣除的金额. 工资扣除额是在计算和扣除联邦和州所得税之前从你的工资中扣除的, 这意味着你实际上减少了你所支付的税额. Learn more about the benefit on the Flexible Spending Accounts 页面.
1095-C雇主提供的健康保险
每年学校都会向员工提供W2税表，用于提交纳税申报表. Under the Affordable Care Act, 大学还必须向某些员工提供1095C表格，以帮助他们在提交纳税申报表时回答与医疗保健相关的问题. 收到表格的员工包括:
- 你在本年度的任何时候参加过newbb电子平台的医疗保险吗
- 每周平均工作30小时或以上，或被视为全职员工，并享有医疗保健.
学校在三月初将1095C表格邮寄到员工家庭住址.
When filing your tax return, 您可能需要通过在IRS表格1040第61行打勾或填写IRS表格8965来表明您是否为您和任何受保家属(如果共同申报)获得了合格的医疗保险. 1095C表格报告的是你和你的家庭成员在学校的健康计划中获得的月份. 雇员在提交纳税申报表时不提交这些表格.
表格不能从“我的个人信息”下载. Contact benefits@俄亥俄州.edu with questions.
Taxable Uniform Process
在某些情况下，提供给雇员的制服或服装是应纳税的福利. 有关制服课税的更多资料，请浏览 Taxable Uniform Process 页面.
Domestic Partner Benefits
招收家庭伴侣和/或其家庭伴侣的家属参加大学健康计划的雇员, 所提供保险的增量公平市场价值(FMV)是雇员的应税收入，除非雇员证明其家庭伴侣是纳税依赖人.
同居伴侣应税健康计划福利表示例
下表举例说明了有家庭伴侣和/或家庭伴侣的受抚养人的雇员每笔工资扣除的估计额外税额. 表1提供了一个受抚养人的金额，表2提供了一个以上受抚养人的金额. View the Tax Information Sheet for Domestic Partners [PDF] for further details regarding this tax.
| 表1:应税健康计划福利表示例-一个受抚养人 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 医疗保险等级:EE + 1(家庭伴侣或家庭伴侣的子女) 牙科保险等级:EE + 1(家庭伴侣或家庭伴侣的子女) Domestic Partner Benefit Tax Status: Taxable | |||||||||||||
| # of 支付 Periods in Calendar Year | 18 | 24 | 26 | 26 | Tax Assumptions | ||||||||
| *FMV of Taxable Medical Coverage/ per 支付 | $687.33 | $515.50 | $475.84 | $558.36 |
| ||||||||
| *FMV of Taxable Dental Coverage/ per 支付 | $20.24 | $15.18 | $14.01 | $12.37 |
| ||||||||
| Taxable Coverage/ per 支付 Period | $707.57 | $530.68 | $489.85 | $570.74 |
| ||||||||
| Employee Federal Taxes/ 支付 Period | $155.66 | $116.75 | $107.77 | $125.56 | 22% | ||||||||
| Employee State Taxes/ 支付 Period | $24.76 | $18.57 | $17.14 | $19.98 | 3.5% | ||||||||
| Employee Local Taxes/ 支付 Period | $11.67 | $8.76 | $8.08 | $9.42 | 1.65% | ||||||||
| Employee School District Taxes/ 支付 Period | $7.08 | $5.31 | $4.90 | $5.71 | 1% | ||||||||
| Medicare Taxes/ 支付 Period | $10.26 | $7.69 | $7.10 | $8.28 | 1.45% | ||||||||
| Total estimated additional taxes per pay in 2024 | $209.44 | $157.08 | $145.00 | $168.94 | |||||||||
*FMV= Fair Market Value
请注意:根据个人的税级，个人税率可能与上述估计税率有所不同.
| 表2:应税健康计划福利表示例-多于一个受抚养人 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 医疗保险等级:EE +家庭(家庭伴侣加上家庭伴侣的至少一名受抚养子女) 牙科保险等级:EE + 1(家庭伴侣加上至少一名家庭伴侣的受养子女) Domestic Partner Benefit Tax Status: Taxable | |||||||||||||
| # of 支付 Periods in Calendar Year | 18 | 24 | 26 | 26 | Tax Assumptions | ||||||||
| *FMV of Taxable Medical Coverage/ per 支付 | $896.00 | $672.00 | $620.31 | $775.38 |
| ||||||||
| *FMV of Taxable Dental Coverage/ per 支付 | $37.33 | $28.00 | $25.85 | $25.85 |
| ||||||||
| Taxable Coverage/ per 支付 Period | $933.33 | $700.00 | $646.15 | $801.23 |
| ||||||||
| Employee Federal Taxes/ 支付 Period | $205.33 | $154.00 | $142.15 | $176.27 | 22% | ||||||||
| Employee State Taxes/ 支付 Period | $32.67 | $24.50 | $22.62 | $28.04 | 3.5% | ||||||||
| Employee Local Taxes/ 支付 Period | $15.40 | $11.55 | $10.66 | $13.22 | 1.65% | ||||||||
| Employee School District Taxes/ 支付 Period | $9.33 | $7.00 | $6.46 | $8.01 | 1% | ||||||||
| Medicare Taxes/ 支付 Period | $13.53 | $10.15 | $9.37 | $11.62 | 1.45% | ||||||||
| Total estimated additional taxes per pay in 2024 | $276.27 | $207.20 | $191.26 | $237.16 | |||||||||
*FMV= Fair Market Value
请注意:根据个人的税级，个人税率可能与上述估计税率有所不同.