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Publication 15-B, Employer's Tax Guide to Fringe Benefits

This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.


Current Products


Recent Developments

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.


Other Items You May Find Useful:

All Publication 15-B Revisions

Notice 2014-1, Cafeteria Plans, FSAs, and HSAs for Same-Sex Spouses

Publication 15, Employer's Tax Guide

Publication 15-A, Employer's Supplemental Tax Guide

Other Current Products


Comment on Publication 15-B

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Page Last Reviewed or Updated: 07-Feb-2014