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  2. Bonus Tax Rate: How Are Bonuses Taxed? - AOL

    www.aol.com/bonus-tax-rate-bonuses-taxed...

    But the amount of tax you’ll ultimately pay on your bonus is equal to your effective tax rate. ... Calculate your marginal tax rate based on the newly calculated income of $72,000 rather than ...

  3. Why the Bonus Tax Rate Is Bad News for Your Tax Refund - AOL

    www.aol.com/finance/why-bonus-tax-rate-bad...

    Knowing the rules around bonus taxation can help you prepare for the hit. Read on to understand and minimize the taxes associated with bonuses. Why the Bonus Tax Rate Is Bad News for Your Tax Refund

  4. How to determine your tax withholding to avoid surprises next ...

    www.aol.com/finance/determine-tax-withholding...

    Your tax return will reconcile the prepayment to your actual tax liability — and refund the extra amount or require a payment for the shortfall. Close-up of Form W-4, Employee's Withholding ...

  5. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    This means that cash taxes in the period the options are expensed are higher than GAAP taxes. The delta goes into a deferred income tax asset on the balance sheet. When the options are exercised/expire, their actual cost becomes known and the precise tax deduction allowed by the IRS can then be determined. There is then a balancing up event.

  6. Form W-4 - Wikipedia

    en.wikipedia.org/wiki/Form_W-4

    Form W-4 (officially, the "Employee's Withholding Allowance Certificate") [1] is an Internal Revenue Service (IRS) tax form completed by an employee in the United States to indicate his or her tax situation (exemptions, status, etc.) to the employer. The W-4 form tells the employer the correct amount of federal tax to withhold from an employee ...

  7. Constructive receipt - Wikipedia

    en.wikipedia.org/wiki/Constructive_receipt

    For federal income tax purposes, the doctrine of constructive receipt is used to determine when a cash-basis taxpayer has received gross income. [1] A taxpayer is subject to tax in the current year if he or she has unfettered control in determining when items of income will or should be paid. [2]

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