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.
Other Items You May Find Useful
Notice 2015-2, Application of Retroactive Increase in Excludable Transit Benefits
Comment on Publication 15-B
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