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Index of Publication 15-B - Employer's Tax Guide to Fringe Benefits
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A
Accident benefits,
Accident and Health Benefits
Achievement awards,
Achievement Awards
Additional Medicare Tax,
Additional Medicare Tax withholding.
,
Additional Medicare Tax withholding.
Adoption assistance,
Adoption Assistance
,
Extension of the exclusion for adoption assistance programs.
Annual lease value,
Annual Lease Value
Assistance,
See:
Tax help
Athletic facilities,
Athletic Facilities
Automobile,
See:
Vehicles
Awards, achievement,
Achievement Awards
B
Bicycle commuting reimbursement, qualified,
Qualified bicycle commuting reimbursement.
C
Cafeteria plans,
Cafeteria Plans
Cents-per-mile rule,
Cents-Per-Mile Rule
,
Cents-per-mile rule.
COBRA premiums,
COBRA premiums.
Comments on publication,
Comments and suggestions.
Commuter highway vehicle,
Commuter highway vehicle.
Commuting rule,
Commuting Rule
Copying machine use,
Occasional personal use of a company copying...
D
Daily lease value,
Daily Lease Value
De minimis (minimal) benefits:
In general,
De Minimis (Minimal) Benefits
Meals,
De Minimis Meals
Transportation,
De Minimis Transportation Benefits
Demonstrator cars,
Demonstrator cars.
Dependent care assistance,
Dependent Care Assistance
Deposit rules,
4. Rules for Withholding, Depositing, and Reporting
Discounts for employees,
Employee Discounts
E
Educational assistance,
Educational Assistance
,
Extension of the exclusion for educational assistance programs.
Employee benefit programs:
Accident and health benefits,
Accident and Health Benefits
Cafeteria plans,
Cafeteria Plans
Dependent care assistance,
Dependent Care Assistance
Educational assistance,
Educational Assistance
Group-term life insurance,
Group-Term Life Insurance Coverage
Employee discounts,
Employee Discounts
Employee stock options,
Employee Stock Options
Employer-operated eating facility,
Employer-operated eating facility for employees.
Employer-provided cell phones,
Employer-Provided Cell Phones
Exclusion rules,
2. Fringe Benefit Exclusion Rules
F
Fair market value,
Fair market value.
Free tax services,
Fringe benefit overview,
1. Fringe Benefit Overview
Fringe benefits:
Special accounting rule,
Special accounting rule.
Valuation rules,
3. Fringe Benefit Valuation Rules
G
General valuation rule,
General Valuation Rule
Group-term life insurance,
Group-Term Life Insurance Coverage
H
Health benefits,
Accident and Health Benefits
Health Savings Accounts,
Health Savings Accounts
Help,
See:
Tax help
Holiday gifts,
Holiday gifts, other than cash, with a low...
I
Insurance:
Accident and health,
Accident and Health Benefits
Group-term life,
Group-Term Life Insurance Coverage
Long-term care,
Exception for certain long-term care benefits.
L
Lease value rule,
Lease Value Rule
Length of service awards,
Achievement Awards
Life insurance:
Group-term,
Group-Term Life Insurance Coverage
Spouse or dependent,
Group-term life insurance payable on the...
Lodging,
Lodging on Your Business Premises
Long-term care insurance,
Exception for certain long-term care benefits.
M
Meals:
De minimis,
De Minimis Meals
On your business premises,
Meals on Your Business Premises
Medical reimbursement plans,
Accident and Health Benefits
Minimal benefits,
De Minimis (Minimal) Benefits
More information,
See:
Tax help
Moving expense reimbursements,
Moving Expense Reimbursements
N
No-additional-cost services,
No-Additional-Cost Services
Nonpersonal-use vehicles, qualified,
Qualified nonpersonal-use vehicles.
O
Options on stock,
Employee Stock Options
Outplacement services,
Outplacement services.
P
Parking, qualified,
Qualified parking.
Parties,
Occasional parties or picnics for employees...
Performance of services,
Performance of services.
Pickup trucks,
Pickup trucks.
Picnics,
Occasional parties or picnics for employees...
Prorated annual lease value,
Prorated Annual Lease Value
Provider defined,
Provider of benefit.
Publications,
See:
Tax help
Q
Qualified nonpersonal-use vehicles,
Qualified nonpersonal-use vehicles.
Qualified transportation benefits,
Qualified Transportation Benefits
R
Recipient defined,
Recipient of benefit.
Reimbursements, moving expense,
Moving Expense Reimbursements
Reporting rules,
4. Rules for Withholding, Depositing, and Reporting
Retirement planning services,
Retirement Planning Services
S
Safety achievement awards,
Achievement Awards
Self insurance (medical reimbursement plans),
Accident and Health Benefits
Services, no-additional-cost,
No-Additional-Cost Services
Simple Cafeteria Plans,
Simple Cafeteria Plans
Special accounting rule,
Special accounting rule.
Stock options, employee,
Employee Stock Options
Suggestions for publication,
Comments and suggestions.
T
Tax help,
How To Get Tax Help
Taxable benefits,
Are Fringe Benefits Taxable?
Taxpayer Advocate,
Taxpayer Advocate Service.
Tickets for theater or sporting events,
Occasional tickets for theater or sporting...
Transit pass,
Transit pass.
Transportation benefits:
De minimis,
De Minimis Transportation Benefits
Qualified,
Qualified Transportation Benefits
TTY/TDD information,
How To Get Tax Help
Tuition reduction,
Tuition Reduction
U
Unsafe conditions commuting rule,
Unsafe Conditions Commuting Rule
V
Valuation rules,
3. Fringe Benefit Valuation Rules
Vans,
Vans.
Vehicles:
Business use of,
See:
Working condition benefits
Commuter highway,
Commuter highway vehicle.
Qualified nonpersonal use,
Qualified nonpersonal-use vehicles.
Valuation of,
Employer-provided vehicles.
W
Withholding rules,
4. Rules for Withholding, Depositing, and Reporting
Working condition benefits,
Working Condition Benefits
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