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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.


Current Products


Recent Developments

Notice 2016-06 provides guidance on issues related to the retroactive increase in the monthly transit benefit exclusion for the period from January 1, 2015, through December 31, 2015. 

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Page Last Reviewed or Updated: 31-Aug-2016