IRSProposed Rule

Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code

Finance & BankingLabor & Workplace

Summary

The IRS is proposing a new rule about how to handle employee pay that exceeds $1 million per year. This regulation would clarify tax rules for high-earning employees and could affect how companies report and tax very large salaries and bonuses.

Key Points

  • 1The rule targets employee compensation packages worth more than $1 million annually, which is a small percentage of U.S. workers
  • 2It clarifies how the IRS should treat extremely high salaries, bonuses, and other forms of compensation for tax purposes
  • 3Companies and high-income earners will need to understand new reporting requirements when compensation crosses the $1 million threshold
  • 4The public can submit comments on this proposed rule until March 18, 2025, before the IRS makes a final decision
  • 5Once finalized, the regulation will likely affect tax calculations and reporting for executives, athletes, entertainers, and other top earners

Key Dates

Published

January 16, 2025

Comment Deadline

March 18, 2025

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This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.

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