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Publication 15-B
Employer's Tax Guide to Fringe Benefits
Introduction, Useful Items and Important Changes
For use in 2016

1. Fringe Benefit Overview

Are Fringe Benefits Taxable?
Cafeteria Plans
Simple Cafeteria Plans

2. Fringe Benefit Exclusion Rules

Accident and Health Benefits
Achievement Awards
Adoption Assistance
Athletic Facilities
De Minimis (Minimal) Benefits
Dependent Care Assistance
Educational Assistance
Employee Discounts
Employee Stock Options
Employer-Provided Cell Phones
Group-Term Life Insurance Coverage
Health Savings Accounts
Lodging on Your Business Premises
Moving Expense Reimbursements
No-Additional-Cost Services
Retirement Planning Services
Transportation (Commuting) Benefits
Tuition Reduction
Working Condition Benefits

3. Fringe Benefit Valuation Rules

General Valuation Rule
Cents-Per-Mile Rule
Commuting Rule
Lease Value Rule
Unsafe Conditions Commuting Rule

4. Rules for Withholding, Depositing, and Reporting

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