IRS Tax Forms  
Publication 15b 2000 Tax Year

Chapter 2
Fringe Benefit Exclusion Rules

This chapter discusses the exclusion rules that apply to fringe benefits. These rules exclude all or part of the value of certain benefits from the recipient's pay.

The excluded benefits are not subject to federal income tax withholding. Also, in most cases, they are not subject to social security, Medicare, or federal unemployment tax and are not reported on Form W-2.

This chapter discusses the exclusion rules for the following fringe benefits.

  • 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
  • Transportation (commuting) benefits
  • Tuition reduction
  • Working condition benefits

See Table 2-1 for an overview of the employment tax treatment of these benefits.

Table 2-1. Special Rules for Various Types of Fringe Benefits

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