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


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 PDF | HTML | eBook EPUB)

Recent Developments

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF

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.

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