Nothing says “criminal mastermind” like feeding your henchmen unlimited breadsticks. Recently, the Joker—Gotham’s least responsible employer—decided to show some holiday “generosity” by handing out Olive Garden gift cards to his goons. Predictably, his idiocy doesn’t stop at crime; it extends to tax compliance.

So, the question is: Are these gift cards taxable income for his henchmen? Short answer? Yes. And the IRS doesn’t find it funny.

1. Cash-Equivalent Gifts = Taxable Income

The IRS treats gift cards like cash, which means they are always taxable as wages. Whether it’s a $10 gift card for coffee or a $500 card for all-you-can-eat pasta, it doesn’t matter—Joker’s henchmen are legally required to report it as income.

Joker might argue, “But it’s a gift!” Sorry, Clown. If an employer gives an employee something that can be easily converted into cash (which a gift card can), it’s compensation—not a tax-free present.

2. No ‘De Minimis’ Exception for Gift Cards

The IRS allows small, occasional gifts (like holiday snacks or a cheap mug) to be de minimis fringe benefits—meaning too minor to tax. But gift cards? Nope. Even a $5 gift card is taxable because it has a clear dollar value and can be used like cash.

If Joker had given his henchmen a fruit basket, he’d be fine. But a $50 Olive Garden card? That’s on the books.

3. Payroll Taxes Apply

Because gift cards count as wages, they must be:

✅ Reported on a W-2

✅ Subject to payroll taxes (Social Security, Medicare, unemployment tax, etc.)

✅ Withheld for income tax purposes

Let’s be honest—Joker isn’t running a compliant payroll system, but if he were, he’d have to withhold taxes on those Olive Garden gift cards just like he would for their regular pay (assuming they even get paid).

4. What Happens If Joker Ignores This?

If Joker fails to report these taxable benefits:

• His henchmen could get audited (assuming any of them file taxes).

• The IRS could go after Joker for failing to withhold and report wages.

• If the IRS finds a “willful failure to withhold,” Joker could face penalties, fines, and potential criminal charges. (Not that he cares—he already has enough criminal charges.)

5. How Could Joker Avoid This?

If Joker really wanted to play the tax game right, he could:

• Give de minimis gifts (like holiday cookies or Joker-branded T-shirts).

• Throw a company holiday party (fully deductible and tax-free for employees).

• Offer non-cash bonuses that qualify as tax-free benefits (e.g., occasional meals at work).

But let’s be honest—Joker isn’t looking for a tax strategy. He’s looking for chaos.

Final Verdict: Joker Owes the IRS (Again)

Joker’s Olive Garden gift cards aren’t just a questionable way to reward henchmen—they’re taxable income. If he were a legitimate employer (which, obviously, he isn’t), he’d have to report them, withhold taxes, and issue W-2s.

Of course, this is the same guy who once tried to pay his goons in Monopoly money. So, let’s just say tax compliance isn’t his strong suit.