Skip to page navigation
U.S. flag

An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Skip to main content

Awards - Time Off

Questions and answers

We would not recommend it. Giving employees the choice between different types of awards could have significant tax consequences. Employee choice usually involves the concept of constructive receipt. For more information on this issue see our document, Tax Issues for Awards or contact the IRS.
Control Panel