Introduction

This chapter discusses wages, salaries, fringe benefits, and other compensation received for services as an employee. The topics include:

• Bonuses and awards,
• Sickness and injury benefits, and
• Special rules for certain employees.

The chapter also explains what income is included in the employee’s gross income and what is not included.

Publication
• 463 - Travel, Entertainment, Gift, and Car Expenses
• 503 - Child and Dependent Care Expenses
• 505 - Tax Withholding and Estimated Tax
• 525 - Taxable and Nontaxable Income

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