Information must be supplied on Form 8871 for highly compensated employees. For this purpose, highly compensated employees are the five employees (other than officers and directors) who are reasonably expected to have the highest annual compensation over $50,000. Annual compensation includes both cash and non-cash amounts, whether paid currently or deferred.
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Contents of Form 8871: Meaning of "highly compensated employees"
- Individuals
- Businesses and self-employed
- Charities and nonprofits
- International taxpayers
- Governmental liaisons
- Federal, state and local governments
- Indian tribal governments
- Tax exempt bonds
- Taxpayer identification numbers (TIN)