Deck 3 Tax

Question 1

. Employer-provided childcare services are generally taxable unless:

Answer 1

• Childcare is not taxable only if all of the following conditions are met:
- The services are provided at employer’ place of business.
- The services are managed directly by the employer.
- The services are provided to all of the employees at minimal or no cost.
- The services are not available to the general public, only to employees
• Child Care expenses borne by the employer to a third-party facility are taxable