|
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