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American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition

American Payroll Association (APA) Basic Guide to Payroll, 2013 Edition
It's more important than ever to be in compliance with payroll laws and regulations! How do you stay in compliance and avoid penalties? The APA Basic Guide to Payroll is written to make understanding the laws and regulations as easy as possible. And this single-volume guide is filled with tools to help you apply the law and make proper calculations – with ease!

CCH® PAYROLL — 8/30/11

Arizona discusses tax treatment of cafeteria plan benefits

The Arizona Department of Revenue has issued a ruling addressing Arizona's individual income tax treatment of benefits provided under a cafeteria plan created pursuant to Code Sec. 125. The ruling supersedes Individual Income Tax Ruling ITR 94-11.

Because Arizona has no specific income tax provisions relating to benefits from cafeteria plans, to the extent that benefits from cafeteria plans are excluded from or included in federal adjusted gross income, they will likewise be excluded from or included in Arizona gross income. Also, benefits from cafeteria plans that are excluded from or included in amounts subject to federal withholding will be treated similarly for Arizona withholding purposes. (Individual Income Tax Ruling ITR 11-7, Arizona Department of Revenue, August 17, 2011.)

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