Section 125 Employer Tax Resources

EDD Taxability of Employee Benefits DE 231 EB

IRS Site – FAQ’s
IRS form 5500 is not required.

IRS Guide to Fringe Benefits 15 B pdf

Cash payments rather than Health Insurance?  No

 Schedule A Itemized Deductions
Medical & Dental Expenses Page 99 – A -1
Allowable Medical Expenses –

IRS Section §213
Publication 502

IRS Withholding Calculator (Annual Maintenance?)

 W-4 Form

IRS Video’s

What changes are permitted – Special Enrollment Periods?

Do you have any  Questions?  We haven’t answered on this page for you?

EDD Employer Guide # DE 44EDD Employer Guide # DE 44

EDD Employer’s Guide 137 Pages

EDD Chart on Taxabiliy of Employee Benefits
EDD Chart on Taxabiliy of Employee Benefits


DE 9 Form
DE 9 Form

California Payroll Reporting DE 6 or 9



Email Ceridian

Ceridian Administrators Guide

Technical & Research Links

Final Regulations IRS

Definition of Key Employees IRC §416 (i) (1) (A)
Treasury Regulation on Discriminatoin§1.125-7

FICA – US Code

Tax Facts – Cafeteria Plans
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Mr. Shorr,
I’m doing research on using 125 plans for employees who purchase  individual insurance, and found your website very helpful, so I thought I would share the following legal analysis of mine, which  might be helpful to others:

Mark A. Hall, J.D.

Mark Hall Law Professor
Mark Hall Law Professor

Professor of Law and Public Health
Wake Forest University

Email us for detailed information from National Underwriter Tax Facts – Employee Benefits

In General

  1. What is a cafeteria plan?


  1. What benefits may be offered under a cafeteria plan?


  1. What are the income tax benefits of a cafeteria plan?


  1. What nondiscrimination requirements apply to cafeteria plans?


  1. What are the rules that apply to simple cafeteria plans for small businesses?


  1. When can benefit elections under a cafeteria plan be changed?


  1. How are cafeteria plan benefits affected by the Family and Medical Leave Act?


  1. Are amounts received under a cafeteria plan subject to Social Security and federal unemployment taxes?


  1. Must an employer sponsoring a cafeteria plan file an information return for the plan with the IRS?


  1. What is a flexible spending arrangement?


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