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IRS Publication 5137, Fringe Benefit Guide can help you understand the tax treatment of employee benefits.

Contents

  1. Introduction
  2. Reporting and Withholding on Fringe Benefits
  3. Working Condition Fringe Benefits
  4. De Minimis Fringe Benefits
  5. No-Additional-Cost Services
  6. Qualified Employee Discounts
  7. Qualified Transportation Fringe Benefits
  8. Health and Medical Benefits
  9. Travel Expenses
  10. Transportation Expenses
  11. Moving Expenses
  12. Meals and Lodging
  13. Reimbursements for Use of Employee-Owned Vehicles
  14. Employer-Provided Vehicles
  15. Equipment and Allowances
  16. Awards and Prizes
  17. Professional Licenses and Dues
  18. Educational Reimbursements and Allowances
  19. Dependent Care Assistance
  20. Group-Term Life Insurance
  21. Fringe Benefits for Volunteers
  22. Fringe Benefits for Independent Contractors

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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