1. Certain employee benefits are excluded
　　a. Group-term life insurance premiums paid by employer (the cost of up to $50,000 of insurance coverage is excluded).
　　b. Insurance premiums employer pays to fund an accident or health plan for employees are excluded.
　　c. Accident and health benefits provided by employer are excluded if benefits are for:
　　(1) Permanent injury or loss of bodily function
　　(2) Reimbursement for medical care of employee, spouse, or dependents
　　(a) Employee cannot take itemized deduction for reimbursed medical expenses
　　(b) Exclusion may not apply to highly compensated individuals if reimbursed under a discriminatory self-insured medical plan
　　d. Employees of small businesses (50 or fewer employees) and self-employed individuals may qualify for a medical savings account (MSA) if covered under a high-deductible health insurance plan. An MSA is similar to an IRA, except used for health care.
　　(1) Employer contributions to an employee’s MSA are excluded from gross income (except if made through a cafeteria plan), and employee contributions are deductible for AGI.
　　(2) Contributions are limited to 65% (75% for family coverage) of the annual health insurance deductible amount.
　　(3) Earnings of an MSA are not subject to tax; distributions from an MSA used to pay qualified medical expenses are excluded from gross income.
　　e. Meals or lodging furnished for the convenience of the employer on the employer’s premises are excluded.
　　(1) For the convenience of the employer means there must be a non-compensatory reason such as the employee is required to be on duty during this period.
　　(2) In the case of lodging, it also must be a condition of employment.
　　f. Employee fringe benefits are generally excluded if:
　　(1) No additional-cost services—for example, airline pass
　　(2) Employee discount that is nondiscriminatory
　　(3) Working condition fringes—excluded to the extent that if the amount had been paid by the employee, the amount would be deductible as an employee business expense
　　(4) De minimis fringes—small value, impracticable to account for (e.g., coffee, personal use of copying machine)
　　注释：价值比较低的福利，如咖啡、出于私人原因使用公司打印机等，不需要税。
　　(5) Qualified transportation fringes
　　(a) Up to $245 per month for 2013 can be excluded for employer-provided transit passes and transportation in a commuter highway vehicle if the transportation is between the employee’s home and work place.
　　注释：由雇主提供的通勤，每月可以扣除$245。
　　(b) Up to $245 per month for 2013 can be excluded for employer-provided parking on or near the employer’s place of business.
　　注释：由雇主提供的停车福利，每月可以扣除$245。
　　(6) Qualified moving expense reimbursement—an individual can exclude any amount received from an employer as payment for expenses which would be deductible as moving expenses.
　　g. Workers’ compensation is fully excluded if received for an occupational sickness or injury and is paid under a workers’ compensation act or statute.

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