Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Housing
The source of a housing fringe benefit is determined based on the location of
your principal place of work. A housing fringe benefit includes payments to you
or on your behalf (and your family�s if your family resides with you) only for
the following.
� Rent.
� Utilities (except telephone charges).
� Real and personal property insurance.
� Occupancy taxes not deductible under section 164 or 216(a).
� Nonrefundable fees for securing a leasehold.
� Rental of furniture and accessories.
� Household repairs.
� Residential parking.
� Fair rental value of housing provided in kind by your employer.
A housing fringe benefit does not include:
� Deductible interest and taxes (including deductible interest and taxes of a
tenant- stockholder in a cooperative housing corporation),
� The cost of buying property, including principal payments on a mortgage,
� The cost of domestic labor (maids, gardeners, etc.),
� Pay television subscriptions,
� Improvements and other expenses that increase the value or appreciably prolong
the life of property,
� Purchased furniture or accessories,
� Depreciation or amortization of property or improvements,
� The value of meals or lodging that you exclude from gross income, or
� The value of meals or lodging that you deduct as moving expenses.
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