WIN Expenses [Internal Revenue] Law & Legal Definition

Pursuant to 26 CFR 1.50B-1 [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter A Income Tax; Part 1 Income Taxes; Normal Taxes and Surtaxes; Determination of Tax Liability; Rules for Computing Credit for Expenses of Work Incentive Programs], the term WIN expenses includes “only salaries and wages which are paid or incurred in a trade or business of the taxpayer and which are deductible in computing taxable income. Thus, salaries and wages paid to domestic employees in a private home are not WIN expenses”.