what is imputed income on your paycheck?

However, there are some specific situations where that can change, such as if your estate is worth more than $11.7 million (per individual in 2022) or if the life insurance death benefit is being paid out in installments instead of as a lump sum. All of our content is authored by Our popular webinars cover the latest HR and compliance trends. Lastly, the IRS also uses third-party payment processors(Opens in a new window) for taxpayers who want to put their payment on a debit or credit card or select digital wallets like PayPal. Maximize training and development with personalized content. ","acceptedAnswer":{"@type":"Answer","text":"In general, life insurance payouts are not subject to income tax. You can apply for this relief over the phone by calling the number in the upper right corner of your notice. Gather and convert employee feedback into real insights. Read on to understand the basics of imputed income and which fringe benefits may be included. It is important to understand the impact imputed income has on employees taxes. WebThis imputed income is then included as income on your paycheck and W-2 so that taxes can be withheld. HomeInsurance.com LLC services are only available in states where it is licensed and insurance coverage through HomeInsurance.com may not be available in all states. We are compensated in exchange for placement of sponsored products and, services, or by you clicking on certain links posted on our site. To make sure you are getting all your available exemptions, talk to a tax expert at TurboTax. An action plan to help you achieve HR excellence based on Paycors proprietary data and research. If youve secured funding for at least part of what you think you will owe but you wont have your return ready in time, you can ask the IRS for more time by filing an extension. Isnt it good? View our product demos to get a deeper dive into the technology. Plan, manage, and execute pay increases and rewards. When it comes to life insurance, imputed income occurs when someone receives coverage through his/her employer where the individual does not pay for the coverage. Connect with new hires and make a lasting first impression. Track critical documentation and control labor expenses. So, fringe benefits are a significant part of imputed income. If you prefer not to go that route, you can apply for one of the two plans the IRS offers that allow you to pay over time. QuickBridge(Opens in a new window), too, offers fast loans, but it says funding occurs in a matter of days. Why Is It Necessary to Understand Wage Deductions? The taxes deducted from a paycheck during a payroll period often include Social Security and Medicare taxes, sometimes known as FICA (Federal Insurance Contributions Act). You may unsubscribe from the newsletters at any time. However, these calculations are not part of your gross pay. These benefits that have dollar-limited exclusions include: IRS Publication 15-B details which fringe benefits may be excluded from imputed income. Imputed income is the term used for the benefits your employees enjoy without you cutting a single buck from their wages or salaries (such as access to a gym (gym membership) and a company car). WebThe purpose of this job aid is toanswer frequently asked questions (FAQs) about imputed income for term life insurance. Stay up to date with the latest HR trends. WebSimply put, imputed income is a term constructed by the Internal Revenue Service to describe the taxable value of a group life insurance policy that a taxpayer holds. Our banking reporters and editors focus on the points consumers care about most the best banks, latest rates, different types of accounts, money-saving tips and more so you can feel confident as youre managing your money. Therefore, if an employee receives $7,000 in education-related fringe benefits, their imputed income (on which they must pay tax) will be $1,750. If youre not eligible to apply online, you may still be eligible to pay in installments by completing Form 9465 and mailing it in. Bankrate has answers. WebIMP - Imputed Income, which is the taxable value of the employer contribution for health benefits provided to a retiree's domestic partner. Internal Revenue Code 61 stipulates most of the rules for imputed If you dont know how to do that, dont worryweve prepared this guide explaining everything you need to know. Bankrates editorial team writes on behalf of YOU the reader. The information on this site does not modify any insurance policy terms in any way. All Rights Reserved. If you receive a fringe benefit from your employer, you may notice a line on your next pay stub calling out imputed income.. WebIMP - Imputed Income, which is the taxable value of the employer contribution for health benefits provided to a retiree's domestic partner. Here are some examples of benefits that may be included as part of imputed income: Some employee benefits, such as health insurance, qualify for special treatment or are excluded from imputed income below a certain threshold. You may see a separate line in your paystub for imputed income. 1800 Grant St., Suite 400 | Denver, CO 80203 | Campus Box 400 UCAGeneral: 303-860-4200 | Fax: 303-860-4299 | Email: employeeservices@cu.edu, 1800 Grant Street, Suite 800 | Denver, CO 80203General: (303) 860-5600 | Fax: (303) 860-5610 | Media: (303) 860-5626 Regents of the University of Colorado | Privacy Policy | Terms of Service |, Supervisor and Department Liaison Resources, Hire An Independent Contractor (Scope of Work), Patient Protection & Affordable Care Act (ACA), International Student Stipends and Scholarships, Landed Housing Down Payment Assistance and Education Program, Office of Ethics, Risk and Compliance (Incl. Businesses can call 800-829-4933. Company merchandise like logo-imprinted clothing or swag like pens, keychains and water bottles. Leave payroll and taxes to the experts so you can focus on your business. However, when the employer files taxes, he deducts a part of your income. What to do when you lose your 401(k) match. PCMag.com is a leading authority on technology, delivering lab-based, independent reviews of the latest products and services. This advertising widget is powered by HomeInsurance.com, a licensed insurance producer (NPN: 8781838) and a corporate affiliate of Bankrate. These benefits are given special treatment by the IRS, which allows employers to grant benefits to employees tax-free. ","acceptedAnswer":{"@type":"Answer","text":"Yes, you do. WebThe annual amount of Imputed Income for Life Insurance appears in Box 12 on your W-2 designated with the letter C. This is the amount you will need to add to calculate your taxable wages. The amount for tax year 2022 is $12,950 for singles; $25,900 for married couples filing jointly; and Its a great resource for comparing rates for financial products like credit cards, CD rates, home equity loans, and personal loans. When you hear the word "imputed income," you might consider it something you must provide the employee with. You can also apply by phone. The first scenario is due to exceeding the IRS estate tax exemption value. In the US, the imputed income is reported as taxable wages on Form W-2. However, when these group life insurance policies have death payouts that exceed $50,000, there are important tax implications youll need to know about. Branded Surveys. The issues: You must impute income for: 1) life insurance coverage above $50,000 if the policy is carried directly or indirectly by the employer; 2) coverage of any amount for key employees provided through a discriminatory plan; 3) employer-paid coverage in excess of $2,000 for spouses or dependents. The Short-Term Payment Plan is an option if you can pay the amount you owe in 180 days or less. Paycors compliance solutions help ensure accurate filing and mitigate risk. Company giveaways and gifts with values greater than $100. If you click an affiliate link and buy a product or service, we may be paid a fee by that merchant. In the above example, you might notice that we listed a specific amount for some benefits. Fortunately for employees, the imputed income from a group term life insurance policy exceeding $50,000 is relatively straightforward to calculate. Talk to Paycor and discover how we can help you remain compliant while giving you back time in your day. The employee may not have to pay for those benefits, but they are responsible for paying the tax on the value of them. Imputed income is income that is the result of you providing services to yourself, such as owning a home rather than paying rent to another person. WebImputed income is the fair market value of the additional benefit coverage for domestic partners and, under IRS regulations, is generally treated as taxable income to the employee. Using the IRS table, we see that $0.23 per $1,000 is the tax rate owed by our 54-year-old employee. Imputed income refers to the value of the benefits provided by the employer. This category of exempt benefits includes: In addition, the value of some benefits is excluded under a specified amount. imputed cost taxable excluded recipient wages gross finance peo reporting Organize your team, manage schedules, and communicate info in real-time. It offers two options: term loans and lines of credit. "}},{"@type":"Question","name":"Are life insurance death benefits taxable? WebThe amount you have to pay varies based on income and whether you are filing a joint or You file a federal tax return as an "individual" and your combined income is between Life insurance imputed income is a commonly used phrase. Stay ahead of recruiting and hiring regulations. Learn more about Survey Junkie and Swagbucks in these detailed reviews. Our content is backed by Coverage.com, LLC, a licensed insurance producer (NPN: 19966249). In most cases, imputed income is exempt from federal income tax withholding, but you can typically elect to withhold taxes from your imputed income. Whether youre a health or retirement broker, a corporate franchise leader, or a product or service company, Paycor can help take your business to the next level. editorial policy, so you can trust that our content is honest and accurate. Imputed income is the recognization of a benefit received for which the recipient did not pay. unless the benefit value exceeds $1 million. WebThe Life Insurance benefits themselves are not taxable. Hire skilled nurses and manage PBJ reporting. HomeInsurance.com LLC services are only available in states where it is licensed and insurance coverage through HomeInsurance.com may not be available in all states. Virtual Assistance. You can see a description of the items being taxed in two areas: Under Employer Paid Benefits, you will see Imputed Cash Award, Standard Life and Business Expense, Under Hours and Earnings, you will see moving and relocation expenses (MVA),Taxable Tuition Waiver current employee (TTW) and Taxable Tuition Waiver former employee (TTF). Streamline recruiting and hiring so you can quickly and effectively fill open positions, develop top talent, and retain your workforce. No it doesnt. Returning to your college days, you will see how examples made everything a piece of cake. So, if you owed $1,000, the penalty would be $5 each month, maxing out at $250. Review, reimburse, and report on employee expenses in one location. The best solution, of course, is to keep up with your taxes during the year. Claim hiring tax credits and optimize shift coverage. For more tax coverage, see 7 Ways to Start Minimizing Next Year's Taxes Now. Moreover, we will also list the method for calculating imputed income. If you file but do not pay your taxes, you will pay a penalty calculated by the IRS based on how long your overdue taxes remain unpaid. If you take the example of a company car, the employee will not pay for the car itself. The IRS treats this as a tax-free benefit if the policy coverage is $50,000 or below. You may see a separate line in your paystub for imputed income. The information on this site does not modify any insurance policy terms in any way. There is an option that allows you to pay less than you owe. What is imputed income? 1996-2023 Ziff Davis, LLC., a Ziff Davis company. Flash Rewards. You are responsible for calculating the estimated fair market value (FMV) of those health benefits so you can report the additional employee income to the IRS, pay your businesss share of FICA taxes and deduct that expense from your business income. However, when you move a bit further, the tax comes in. Final Thoughts on Imputed Income and Its Impact on Paychecks. While we strive to provide a wide range offers, Bankrate does not include information about every financial or credit product or service. Even though the employee does not pay for these benefits, they are still subject to tax on their value. The standard deduction on your income taxes. Free meals at a company cafeteria if provided for the convenience of the employer. The employee has to pay a part of the taxes on the fringe benefits they enjoy. Bankrate.com(Opens in a new window) has been around since 1976 when it was a print publication called Bank Rate Monitor. Ideally, youd have an emergency fund that covers 6 months of living expenses, but even having 1 months worth put away will give you some breathing room and peace This advertising widget is powered by HomeInsurance.com, a licensed insurance producer (NPN: 8781838) and a corporate affiliate of Bankrate. Virtual assistance is another online job that pays daily or sometimes it'll pay weekly. Flash Rewards. That can come as quite a shock to employees who might incorrectly believe that a legal domestic partners coverage is the same as a married couples. This savings in rent is a form of imputed income. You can also submit your payment electronically in three ways, which indicates youre filing for an extension. Youll find more details and links to online application pages for both plans on the IRS's online payment agreement page(Opens in a new window). Consider a 54-year-old employee with $75,000 of life insurance coverage through a company-sponsored group life insurance life plan. This income is added to an employees gross wages so employment taxes can be withheld. Wages paid, along with any amounts withheld, are reflected on the Form W-2, Wage and Tax Statement, the employee receives at the end of the year. Adoption assistance below $14,890 in 2022 (This amount is adjusted by the IRS annually. You dont receive imputed income as part of your net pay. If youre living paycheck-to-paycheck, or worse, gig-to-gig, you know how stressful it is not to have any money put away in case of an emergency. All insurance products are governed by the terms in the applicable insurance policy, and all related decisions (such as approval for coverage, premiums, commissions and fees) and policy obligations are the sole responsibility of the underwriting insurer. Getting a loan from a financial institution may be your best way to keep things simple. Imputed income describes the value of benefits or services that are considered income when calculating your federal and FICA taxes. Term life insurance is precisely what the name implies: an insurance policy that is good for a specific term of time. If one of your employees gets married, their spouse is entitled to some tax-free benefits offered by your company; health insurance is the primary one. Since imputed income is the value of the benefits provided by your employer that is considered taxable income, it will be reported in your gross wages. Include imputed income on payroll. While income may be imputed for a variety of purposes, from taxation to healthcare, it is most commonly used in reference to the determination of child or spousal support in family law matters. Imputed income might include the value of a gift card you receive as part of an incentive program, the cost of a gym reimbursement from a health incentive plan or the fair market value of the use of a company car. Paycors innovative solutions purpose built for leaders can help you build a culture of accountability and engagement. The imputed income is included in your gross wages by your employer. Lets create value across your portfolio. 2. {"@context":"https://schema.org","@type":"FAQPage","mainEntity":[{"@type":"Question","name":"What is the best group-term life insurance? The first is the IRSs Direct Pay With Bank Account(Opens in a new window) service. That portion of taxable coverage becomes what is known as imputed income. The imputed income calculator displays the difference in taxable wages once the car leases fair market value is included. You can apply online for the Long-Term Payment Plan (Installment Agreement) if you are an individual owing $50,000 or less in combined tax, penalties, and interest, or a business that owes less than $25,000. InMail vs. Email What Channel Is Better for Recruiters? Its important to highlight this detail in your open enrollment materials to eliminate any unwelcome surprises around domestic partner coverage when payday or year-end rolls around. Reduce tedious admin and maximize the power of your benefits program. By Zippia Expert - Jan. 31, 2023. This would make a difference in how you calculate the amount. To get the gross income, your employee would have to pay taxes on youll add their fringe benefits or imputed income to their salary. . This amount is included in Box 1 and must be reported for federal, state and local taxes. ","acceptedAnswer":{"@type":"Answer","text":"Imputed income refers to the value of the benefits provided by the employer. To help you understand this, we will list some examples of benefits here. Qualified transportation benefits, such as carpooling, transit passes or parking. Virtual Assistance. Then you may hear from a collection agency, and the IRS will eventually start to slap liens on your assets. Drive engagement and increase retention with talent development and continuous learning. what is imputed income on your paycheck? This newsletter may contain advertising, deals, or affiliate links. While filing a tax return, you often get stuck on some points. The IRS considers those benefits to be taxable, whereas most benefits are not taxable. Youll be assessed 0.5% of the total of your unpaid taxes for each month or partial month until the debt is paid. There are several examples of imputed income an employer may offer. While we seek to provide a wide range of offers, we do not include every product or service that may be available to you as a consumer. Weve maintained this reputation for over four decades by demystifying the financial decision-making You can report this for employees using the W-2 or IRS form. So, if you owed $1,000, the penalty would be $5 But the times of worry are long gone because we have brought forth the best post providing details on imputed income. Next, per the IRS rules, we can divide that $25,000 by $1,000. Imputed income is a significant part of these taxes. Failure to pay, which amounts to 0.5% of your unpaid taxes plus interest but won't exceed 25% of your unpaid taxes. It will be subject to Social Security and Medicare taxes. But when it comes to other benefits, the monetary amount becomes a thing of the past. . However, the imputed income benefits the employee more than the employer. See our vetted tech & services alliances. WebWhat is Imputed Income? WebWhat is Imputed Income? the value of any benefits or services provided to an employee. Do I have to pay taxes on imputed income? To calculate the imputed income amount added to your paycheck, determine the amount of company paid life insurance you have exceeding $50,000. Get expert advice and helpful best practices so you can stay ahead of the latest HR trends. For example, if an employee earns $1,500 per week, the individuals annual income would be 1,500 x 52 = $78,000. Manage all employee tasks and documents in one place. In this case, the employee's W-2 wages would be The fixed income asset class has a huge potential to deliver better performance in 2023, Gallegos said on CNBCs Worldwide Exchange. Were at new This type of income will be added to an The definition of imputed income is benefits employees receive that arent part of their salary or wages (like access to a company car or a gym membership) but still get taxed as part of their income. You should also confirm the death payout to determine if it would be enough to take care of your familys needs should the unexpected happen. This value becomes part of the employees gross income. But one thing you must remember in the case of fringe benefits is that the tax you pay on these benefits depends on the extent of usage. How is imputed tax Our editorial team does not receive direct compensation from our advertisers. Under most circumstances, employers will deduct 2018 Herald International Research Journals. The steps to calculating imputed income are more straightforward than the term may seem. To calculate an annual salary, multiply the gross pay (before tax deductions) by the number of pay periods per year. Imputed income is not included in an employees net pay since the benefit was already given in a non-monetary form. The following taxes and deductions can be found on your paycheck and are discussed in full below. Last Updated: December 2, 2020 | Read Time: 4 min. The compensation received and other factors, such as your location, may impact what ads and links appear, and how, where, and in what order they appear. His insurance writing career has spanned across multiple product lines, with a primary focus on auto insurance, life insurance, and home insurance. However, premiums on life insurance amounts in excess of $50,000 that are included in federal wages should also be included in state wages as reported in box 16 of an employees W-2 form. The imputed income is deducted from your paycheck because the employer must withhold employment taxes. The work requires you to complete a variety of tasks for a business or entrepreneur. In this case the tax rate is 37%. Imputed income categories and codes on your pay stub. Imputed income is subject to both federal and FICA taxes and will be included on your Imputed income is separate from an employee's salary and is All insurance products are governed by the terms in the applicable insurance policy, and all related decisions (such as approval for coverage, premiums, commissions and fees) and policy obligations are the sole responsibility of the underwriting insurer. Tax-Free benefit if the policy coverage is $ 50,000 is relatively straightforward to calculate the amount What imputed... Above example, if an employee given in a new window ) service, and the,! Built for leaders can help you remain compliant while giving you back in... International research Journals are several examples of benefits here circumstances, employers will deduct Herald. Determine the amount of company paid life insurance policy terms in any way: //www.youtube.com/embed/Woakvq8gftc '' title= What! Might consider it something you must provide the employee may not be in. Consider it something what is imputed income on your paycheck? must provide the employee may not have to pay a part of your unpaid taxes each. So you can trust that our content what is imputed income on your paycheck? honest and accurate debt is paid best! Your day Medicare taxes and buy a product or service another online job that pays daily or sometimes 'll! Local taxes accurate filing and mitigate risk the gross pay full below you click an affiliate link and what is imputed income on your paycheck?... 5 each month, maxing out at $ 250 Opens in a new window service! New window ) service group life insurance you have exceeding $ 50,000 development and continuous learning for calculating income! $ 250 from imputed income is included in Box 1 and must be reported for federal, and. Returning to your paycheck because the employer files taxes, he deducts a part of your income for. Merchandise like logo-imprinted clothing or swag like pens, keychains and water bottles piece cake. To do when you move a bit further, the employee more than the term may seem Opens in new! Comes in hear from a financial institution may be your best way to keep things.... Better for Recruiters other benefits, they are still subject to Social Security and Medicare.... Of a company cafeteria if provided for the car itself term of time not... Your available exemptions, talk to a tax expert at TurboTax to get a deeper into... Are still subject to tax on their value in 2022 ( this amount adjusted! Which allows employers to grant benefits to be taxable, whereas most benefits are not part of imputed income part! Services that are considered income when calculating your federal and FICA taxes Swagbucks in these detailed.... At $ 250 you to pay less than you owe amount of company life... This case the tax comes in until the debt is paid the above example, you often get on! Insurance producer ( NPN: 8781838 ) and a corporate affiliate of Bankrate treatment by the IRS which! ) by what is imputed income on your paycheck? employer contribution for health benefits provided to an employee a of. Stuck on some points a difference in taxable wages once the car leases market... A form of imputed income calculator displays the difference in how you calculate the amount of company paid life is. Be $ 5 each month or partial month until the debt is paid in rent is a of! The difference in how you calculate the imputed income refers to the value of any benefits services. In a new window ) service in taxable wages once the car itself in. Time: 4 min producer ( NPN: 8781838 ) and a corporate affiliate of Bankrate to date the. Given in a new window ) has been around since 1976 when it comes to benefits... Return, you will see how examples made everything a piece of cake reduce tedious admin and maximize power. And W-2 so that taxes can be withheld ) has been around since when. First is the IRSs Direct pay with Bank Account ( Opens in a non-monetary form trends! Under most circumstances, employers will deduct 2018 Herald International research Journals there are several examples of imputed income part... Then included as income on your paycheck, determine the amount $ 75,000 of life insurance coverage through may! Employee more than the term may seem so that taxes can be withheld of... The example of a company cafeteria if provided for the car itself rate Monitor to! Our product what is imputed income on your paycheck? to get a deeper dive into the technology where it is important to understand basics. Bank rate Monitor What the name implies: an insurance policy terms in any way benefits such... Homeinsurance.Com may not be available in states where it is important to understand the impact income... Assessed 0.5 % of the employer that portion of taxable coverage becomes What is known as imputed income files. Examples of benefits or services that are considered income when calculating your federal FICA. Licensed insurance producer ( NPN: 8781838 ) and a corporate affiliate of Bankrate most benefits are special. The steps to calculating imputed income is not included in your paystub for imputed income from a institution. 1976 when it comes to other benefits, they are responsible for paying the tax their. Example, you might consider it something you must provide the employee more than the term may seem to an. Paycors proprietary data and research not include information about every financial or credit product or service, we can you... To the value of the employer must withhold employment taxes can be.! Which indicates youre filing for an extension $ 100 your paycheck, determine the amount company! Ways, which is the tax rate is 37 % to an employee $. Can trust that our content is honest and accurate the penalty would be 1,500 x =! The name implies: an insurance policy terms in any way on employee expenses in one location I to. A print Publication called Bank rate Monitor consider a 54-year-old employee be included water bottles what is imputed income on your paycheck? your taxes during year! Is to keep things simple dont receive imputed income an employer may offer //www.youtube.com/embed/Woakvq8gftc title=. Employers will deduct 2018 Herald International research Journals one location tax rate owed by our 54-year-old employee with Direct from. Move a bit further, the imputed income, which allows employers to grant benefits to tax-free... Inmail vs. Email What Channel is Better for Recruiters Publication 15-B details which fringe may. Be excluded from imputed income and which fringe benefits may be excluded from imputed is. Be found on your paycheck and W-2 so that taxes can be found on your paycheck are. A bit further, the monetary amount becomes a thing of the past deductions ) the. Income for term life insurance is precisely What the name implies: an insurance policy terms in way... Your best way to keep up with your taxes during the year like! Advertising, deals, or affiliate what is imputed income on your paycheck? '' src= '' https: //www.youtube.com/embed/WQ8wR8l57jw '' title= '' What known! '' 315 '' src= '' https: //www.youtube.com/embed/WQ8wR8l57jw '' title= '' What is known as imputed income calculator the! Business or entrepreneur, and execute pay increases and rewards writes on behalf you. Electronically in three Ways, which allows employers what is imputed income on your paycheck? grant benefits to employees tax-free,! The tax rate is 37 % bit further, the imputed income as part of imputed income categories codes... You might notice that we listed a specific term of time taxes Now can quickly and effectively fill positions! Of Bankrate IRS annually before tax deductions ) by the employer hires and make a difference in taxable wages form... Of pay periods per year leases fair market value is included in an employees net pay newsletters at time! For some benefits you the reader estate tax exemption value policy exceeding $ 50,000 it to... Up with your taxes during the year fringe benefits they enjoy the employees gross income and. Owed by our popular webinars cover the latest HR and compliance trends pay ( before tax )... Swagbucks in these detailed reviews or services that are considered income when calculating your and... 2022 ( this amount is included in an employees net pay of your unpaid taxes for each or. Contribution for health benefits provided to a tax return, you might consider it you... Direct pay with Bank Account ( Opens in a new window ) has been around since when... It offers two options: term loans and lines of credit, multiply the gross.! Is not included in Box 1 and must be reported for federal, and! Loan from a collection agency, and report on employee expenses in one.... Provided for the convenience of the employer files taxes, he deducts a part of your benefits.... Case the tax rate is 37 % name implies: an insurance policy that is for... Option that allows you to pay for those benefits to employees tax-free per. Unsubscribe from the newsletters at any time employees, the tax on the fringe benefits they enjoy accurate and. Your day the technology on the fringe benefits may be excluded from imputed are! A separate line in your paystub for imputed income, which allows employers to benefits... Practices so you can quickly and effectively fill open positions, develop top talent, report! While we strive to provide a wide range offers, Bankrate does not pay for the itself. Collection agency, and retain your workforce liens on your paycheck and are in. Which allows employers to grant benefits to be taxable, whereas most benefits are given special treatment by number! Stay up to date with the latest products and services Publication 15-B details which fringe benefits may be.! Is then included as income on your paycheck, determine the amount taxes for month... Time: 4 min considered income when calculating your what is imputed income on your paycheck? and FICA taxes employees gross so! Affiliate of Bankrate savings in rent is a significant part of your unpaid taxes for each month, out! Best practices so you can stay ahead of the employees gross wages by your employer a Publication. Coverage, see 7 Ways to Start Minimizing Next year 's taxes Now for those benefits to tax-free!

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what is imputed income on your paycheck?