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.