We collaborate with business-to-business vendors, connecting them with potential buyers. In some cases, we earn commissions when sales are made through our referrals. These financial relationships support our content but do not dictate our recommendations. The difference between gross and net income Understanding gross vs net income becomes clearer through practical examples. Otherwise, only a Qualified Small Employer HRA (QSEHRA) requires W-2 reporting, where the allowance is listed in Box