by the Brightmine Editorial Team
The following chart shows how each state treats certain common fringe and retirement benefits for income tax withholding and unemployment insurance tax purposes, as compared to the federal laws regarding income tax (FIT), Social Security and Medicare (FICA) tax and unemployment insurance (FUTA) tax.
The employer-provided fringe benefits covered include group-term life insurance, moving expense reimbursements and educational assistance under IRC § 127. The retirement benefits covered include those under IRC § 401(k) plans and IRC § 125 Cafeteria plans.
Some states’ tax laws align closely with federal laws while others vary from federal law either entirely or partially.
Cells marked with “Yes” indicate that the state follows federal law for both state income tax withholding and unemployment insurance tax purposes.
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Taxation of key fringe and retirement benefits by state
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About the author
The Brightmine Editorial Team
Our in-house team of HR experts carefully monitors and updates the Brightmine HR & Compliance Center, the most comprehensive library of employment law and HR resources. This team has an unrivaled wealth of subject matter expertise, with an average of 15 years’ experience. They also bring invaluable, diverse career experiences to the table—the team includes seasoned employment law attorneys, former in-house counsel, SHRM certified professionals and career employment law editors.
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