A
- Accident benefits, Accident and Health Benefits
- Achievement awards, Achievement Awards
- Adoption assistance, Adoption Assistance
- 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, What's New, Qualified bicycle commuting reimbursement.
C
- Cafeteria plans, Cafeteria Plans
- Cents-per-mile rule, What's New, 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, De Minimis (Minimal) Benefits
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, Transfer of property.
- Discounts for employees, Employee Discounts
E
- Educational assistance, Educational Assistance
- 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.
- Exclusion rules, 2. Fringe Benefit Exclusion Rules
F
- Fair market value, Fair market value.
- Free tax services, How To Get Tax Help
- 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, De Minimis (Minimal) Benefits
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, De Minimis (Minimal) Benefits
- 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.
- Overview of fringe benefits, 1. Fringe Benefit Overview
P
- Parking, qualified, What's New, Qualified parking.
- Parties, De Minimis (Minimal) Benefits
- Performance of services, Performance of services.
- Pickup trucks, Pickup trucks.
- Picnics, De Minimis (Minimal) Benefits
- 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
- 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, Contacting your Taxpayer Advocate.
- Tickets for entertainment or sporting events, De Minimis (Minimal) Benefits
- Transit pass, What's New, 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.
- Volunteer firefighter and emergency medical responder benefits, What's New, Volunteer Firefighter and Emergency Medical Responder Benefits
W
- Withholding rules, Transfer of property.
- Working condition benefits, Working Condition Benefits
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