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Publication 15-B (1/2004), Employer's Tax Guide to Fringe Benefits
For Benefits Provided
in 2004
Revised: 1/2004
Table of Contents
Publication 15-B - Introductory Material
Important Changes
Introduction
Publication 15-B - Main Contents
1. Fringe Benefit Overview
Are Fringe Benefits Taxable?
Cafeteria Plans
2. Fringe Benefit Exclusion Rules
Accident and Health Benefits
Achievement Awards
Adoption Assistance
Athletic Facilities
De Minimis (Minimal) Benefits
Dependent Care Assistance
Educational Assistance
Employee Discounts
Employee Stock Options
Group-Term Life Insurance Coverage
Lodging on Your Business Premises
Meals
Moving Expense Reimbursements
No-Additional-Cost Services
Retirement Planning Services
Transportation (Commuting) Benefits
Tuition Reduction
Working Condition Benefits
3. Fringe Benefit Valuation Rules
General Valuation Rule
Cents-Per-Mile Rule
Commuting Rule
Lease Value Rule
Unsafe Conditions Commuting Rule
4. Rules for Withholding, Depositing, and Reporting
Transfer of property.
Amount of deposit.
Limitation.
Conformity rules.
Election not to withhold income tax.
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