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
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.
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
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