Table of Contents

• Publication 15-B - Introductory Material
  • Future Developments
  • What's New
  • Reminders
  • Introduction
• Publication 15-B - Main Content
  • 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
    • Meals
    • 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
    • Transfer of property.
    • Amount of deposit.
    • Limitation.
    • Conformity rules.
    • Election not to withhold income tax.
  • How To Get Tax Help
• Publication 15-B - Additional Material
• Index