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Publication 15b 2001 Tax Year

Employer's Tax Guide to Fringe Benefits

Table of Contents

This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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

    How To Get Forms and Publications

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