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
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
Comment on Publication 15-B
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.