Tax Tips For Your Small Business

Q: I don't currently provide health insurance for my employees but I'd like to give my employees a monthly stipend to help them go to the doctor or pay medical cost but I don't want them to pay taxes on the money. A colleague of mine told me that if I could somehow pay into an HSA for these employees, they would not have to pay taxes on the stipend. Is this true? If not how do I get my employees money for health care without them paying taxes on the money?

A: You might consider using a health savings account (HSA), which is an arrangement that combines a high-deductible (low cost) health plan with a savings-type account. The employer can pay the cost of the insurance and/or make contributions to the HSA; whatever the employer pays is deductible and not taxable to the employees. Alternatively, the employer can arrange for the insurance, with the employees paying for it themselves via an arrangement that lets them use pre-tax dollars for this purpose. To learn more, see IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans, at http://www.irs.gov/. Whether you can claim a bad debt deduction depends on your method of accounting. If you use the accrual method to report your income and expenses, you can claim a bad debt deduction, which acts as an offset to the rental income you have already accrued but haven't collected; no deduction can be claimed for future rents you will never see. If you're on the cash basis, no bad debt deduction is allowed in this case. For more information, see IRS Publication 535, Business Expenses, at http://www.irs.gov/. Of course, you can consult an attorney to pursue legal action to enforce the lease terms and collect the rental income that is owed to you.

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