The TO_DATE function. 1  The TO_DATE function accepts an argument of a character data type and converts this value to a DATETIME value. The TO_DATE function evaluates a character string according to the date-formatting directive that you specify and returns a DATETIME value. For a complete list of the supported date-formatting directives, see the description of the GL_DATETIME environment variable in the IBMÂ® InformixÂ® GLS User's Guide.
Respite Care Grant from Charitable Organization - Taxable? Self-Employment Tax? I received a 1099-MISC form from a charity which provided a total of $940 as reimbursement for respite care services for my special needs children so my wife and I could have a break. Apparently this type of grant money is taxable, which is annoying but whatever.
If W-2 reporting of a per diem paid under an accountable plan is required, the substantiated portion of the per diem is listed separately from taxable income, under 'Misc. non-taxable'. Per diem payments made to employees under a non-accountable plan or paid under an accountable plan but not substantiated are included in Box 1 of the W-2 as taxable income.