About 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.


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Recent Developments

Exclusion from Wages and Compensation of Qualified Moving Expenses -- 05-MAR-2019

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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