Home owner found all subs himself and this architect monitored the quality of their work, inspections, permits, soil tests, septic tests and such. I hope to find his charges tomorrow but in the meantime, I wanted to get people's comments on using the Architect as a substitute for general contractor.
Author: Alice Gilman. An employer may exclude $13,190 (in 2014) in qualified expenses from an employee's income for each effort to adopt a child. Employer-provided adoption assistance is excluded from federal income tax withholding only; FICA and FUTA still apply.
If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later).