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Publication 15b 2001 Tax Year

Employer's Tax Guide to Fringe Benefits

Table of Contents

For Benefits Provided in 2002

(Rev. January 2002)

Important Changes

Introduction

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

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