Gifts, Awards, and Other Presentations »

Type of Presentation

Includable in Gross Income

Not Includable in Gross Income

Cash or Equivalent (disregarding purpose)

All amounts

 

Flowers, Books, Fruit Baskets, Plaques, Certificates, or similar items for special purposes

Excess amounts

 Reasonable, documented amounts

Length of service award under non-qualified plan (Note: Must be given at least five years apart)

Amounts in excess of $400 per calendar year

Amounts of $400 or less per calendar year

Length of service award under qualified plan (Note: Must be given at least five years apart)

Amounts in excess of $1600 per calendar year

Amounts of $1600 or less per calendar year

Safety achievement award under non-qualified plan (Note: Must be received by 10% or less of the employees)

Amounts in excess of $400 per calendar year

Amounts of $400 or less per calendar year

Safety achievement award under qualified plan (Note: Must be received by 10% or less of the employees)

Amounts in excess of $1600 per calendar year

Amounts of $1600 or less per calendar year

Retirement gift given as length of service award

Amounts in excess of $400

Amounts of $400 or less

Retirement gift not given as length of service award

Amounts in excess of value proportionate to retiree's length of service

Amounts proportionate to retiree's length of service

All other gifts, awards, and non-cash presentations not mentioned in the above categories

Amounts in excess of $50

Amounts of $50 or less

Important Note: Any presentations to employees or retirees in excess of the $50 ceiling (excluding length of service and safety awards) not included in gross income of the employee require appropriate documentation justifying exclusion from wages.

Return to section 3.7 "Gifts, Awards, and Other Presentations"

Return to Appendix A