Warning: Payment limitation rules change and are complex, so I may be wrong. See the FSA fact sheet for more. To follow on with the examples in the previous post.
Husband and wife are usually one "person", but not always. (The rule has been impacted by feminist lobbying over the years.)
For legal entities, a very general rule is that if the entity involves 2 or more people and IRS requires a tax return for the entity, it's a "person". If IRS has the entity's income pass through to the individuals, it's not. If there's an individual with majority interest, the entity and individual are one "person".
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