Publication 15-B 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 Revision Publication 15-B (PDF | HTML | eBook) Recent Developments Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 Notice 2021-15 provides guidance on COVID-19 relief for health and dependent care flexible spending accounts Frequently Asked Question about COVID-19 Relief for Van Pools Exclusion for Certain Employer Payments of Student Loans -- 29-MAY-2020 Rev. Proc. 2018-27 modifies the $6,850 annual limitation on deductions for contributions to Health Savings Accounts allowed for individuals with family coverage under a high deductible health plan for calendar year 2018. The limit is now $6,900. Other Items You May Find Useful All Publication 15-B Revisions About Form 941, Employer's Quarterly Federal Tax Return About Form 1099-MISC, Miscellaneous Income About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Other Items You May Find Useful Other Current Products Related Publications About Publication 3, Armed Forces' Tax Guide About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 503, Child and Dependent Care Expenses About Publication 529, Miscellaneous Deductions About Publication 535, Business Expenses About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans About Publication 970, Tax Benefits for Education
