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    Payroll question

    Man, right away, weird and new questions are popping up. Hope this isn't any indication of things to come.
    Any way, the reason for this post.
    In 2004, a company paid an employee $20,000 moving bonus, all taxes were withheld and it was reported as income on his W-2. They called it a moving bonus because the employee could not produce any receipts for the move. One of the conditions of this bonus was that if he quit in 2005, he had to pay back a pro-rated amount.
    Guess what, the employee quit in 2005 and owes the company $15,000. He is making payments back to the company. At the end of 2005, he has repaid $10,000.
    Question:
    Does the company have to show a decrease in the employee's 2005 wages by the $10,000 and repay the taxes withheld in 2004? If so, what happens in 2006 when there are no wages?
    My thought is that the employee claims the moving expense on Form 2106 for 2004 and the employer decreases their 2005 wage expenses by the $10,000 and $5,000 in 2006.
    Any have any thoughts on this?
    Thanks
    Noel
    "Some cause happiness wherever they go; others, whenever they go."- Oscar Wilde

    #2
    Check out 2005 pub 17, page 83, for the subject "Repayments" to see if this applies to your case.

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      #3
      I agree. It is a repayment of income. The employer cannot reduce W-2 wages unless the repayment is in the same year as the year it was paid to the employee.

      TTB page 3-19 covers how to handle repayments.

      Comment


        #4
        Perfect

        That is exactly what I was looking for.
        Thanks for your input.
        Noel
        "Some cause happiness wherever they go; others, whenever they go."- Oscar Wilde

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