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Employer's Section 83(h) Deduction Is Independent of Amount Employee Includes in Income
Deloitte & Touche Human Capital Advisory Services 
Aug. 26, 2003
Excerpt: Rejecting language in the preamble to the regulations under section 83 and decisions rendered by the Tax Court, the Sixth Circuit, and the Federal Claims Court, the Federal Circuit has ruled that an employer is entitled to a deduction under section 83(h) for amounts that are required to be included in an employee's income, even if such amounts are not actually reported on the employee's tax return or included in the employee's income on audit.
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