The IRS recently issued proposed regulations (REG-101355-26) addressing the nondiscrimination rules for dependent care assistance programs (DCAPs).A DCAP is a separate written plan of an employer for the exclusive benefit of its employees that provides dependent care assistance and meets certain other requirements under Section 129. This provision excludes from an employee’s taxable compensation amounts paid or incurred by an employer for dependent care assistance, subject to an annual cap of $7,500 ($3,750 for  a married individual filing a separate return).

Accede al recurso  completo

Fuente: Grant Thornton