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An employer can exclude the value of an employee's use of an On-Premises gym (or property leased by the employer, not necessarily located on the main business premises) or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children.
Athletic facilities include gyms, golf courses, tennis courts, swimming pools.
The facilities must be available to all employees on a nondiscriminatory basis.

Generally, the cost of driving to work in a commuter highway vehicle between the employee's home and work place, employer provided parking, transit passes, bicycle commuting reimbursements are tax free.
You can generally exclude the value of transportation benefits that you provide to an employee during 2013 from the employee's wages up to the following limits.
$245 per month for combined commuter highway vehicle transportation and transit passes. ($240 in 2012)
$245 per month for qualified parking. ($240 in 2012)
For a calendar year, $20 multiplied by the number of qualified bicycle commuting months during that year for qualified bicycle commuting reimbursement of expenses incurred during the year.

Employer reimbursements to you or payments to a third party for qualified adoption expenses are generally tax free up to $12,650 in 2012 ($13,360 in 2011.)
The exclusion is phased out if your modified gross income is between $189,710 and 229,710 in 2012 ($185,210 and $225,210 in 2011.)

Employer contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax.
For 2013, the employer can contribute up to $3,250 for self-only coverage or $6,450 for family coverage to a qualified individual's HSA.

If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Fill in the information asked for on the form, sign and date the form, and give it to your employer.
Give your report for each month to your employer by the 10th of the next month. If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday.

Be sure to include the portion of your annual maintenance fee assessment for a time-share condo, which represents your share of the property’s real estate taxes.
This amount should be identified on your annual billing statement.

Premiums paid for long-term care insurance are deductible as a medical itemized .
The deduction is limited based on the taxpayer’s age: $360 can be deducted for people 40 and under, $680 for those who are 41-50, $1360 for taxpayers age 51-60, $3,640 for age 61-70 and $4,550 for those older than 70.
Each spouse is treated separately if both can claim the deduction.

The cost of lodging you (or anyone accompanying a patient like a parent or spouse) stay in while away from home for medical care is deductible, up to a maximum of $50 per person per night. Note that you can deduct the cost of the hotel room, but not the food bill.

If you are reimbursed under an accountable plan, your employer should Not include any reimbursement in your income in box 1 of your Form W-2.
To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.
Your expenses must have a business connection—that is, your expenses must be deductible under the rules for qualifying work-related education.
You must adequately account to your employer for your expenses within a reasonable period of time.
You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.
If your expenses are more than your reimbursement, you can deduct your excess expenses on Form 2106.

If you are reimbursed under an accountable plan, your employer should Not include any reimbursement in your income in box 1 of your Form W-2.
To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules.
Your expenses must have a business connection—that is, your expenses must be deductible under the rules for qualifying work-related education.
You must adequately account to your employer for your expenses within a reasonable period of time.
You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time.
If your expenses are more than your reimbursement, you can deduct your excess expenses on Form 2106.