Publication 15-B Employer'S Tax Guide To Fringe Benefits - 2003 Page 24
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24To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
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A
Fringe benefits:
Provider defined . . . . . . . . . . . . . . . 2
Special accounting rule . . . . . . . 22
Accident benefits . . . . . . . . . . . . . . 4
Valuation rules . . . . . . . . . . . . . 17
Q
Achievement awards . . . . . . . . . . . 5
Qualified transportation
Adoption assistance . . . . . . . . . . . . 6
G
benefits . . . . . . . . . . . . . . . . . . . 15
Annual lease value . . . . . . . . . . . . 19
General valuation rule . . . . . . . . . 17
Annual lease value table . . . . . . . . 20
Group-term life insurance . . . . . . . . 9
R
Athletic facilities . . . . . . . . . . . . . . . 6
Gyms (See Athletic facilities)
Automobile (See Vehicles)
Recipient defined . . . . . . . . . . . . . . 2
Awards, achievement . . . . . . . . . . . 5
Reimbursements, moving
H
expense . . . . . . . . . . . . . . . . . . 13
Health benefits . . . . . . . . . . . . . . . . 4
Reporting rules . . . . . . . . . . . . . . . 22
C
Holiday gifts . . . . . . . . . . . . . . . . . . 6
Retirement planning services . . . . 14
Cafeteria plans . . . . . . . . . . . . . . . . 2
Car (See Vehicles)
I
S
Cents-per-mile rule . . . . . . . . . . . . 18
Insurance:
Safety achievement awards . . . . . . 5
Child care (See Dependent care
Accident and health . . . . . . . . . . 4
Self insurance (medical
assistance)
Group-term life . . . . . . . . . . . . . . 9
reimbursement plans) . . . . . . . . . 4
Comments . . . . . . . . . . . . . . . . . . . 2
Long-term care . . . . . . . . . . . . . . 5
Services, no additional cost . . . . . 14
Commuter highway vehicle . . . . . . 15
Special accounting rule . . . . . . . . . 22
Commuting rule . . . . . . . . . . . . . . 18
L
Stock options, employee . . . . . . . . . 8
Copying machine use . . . . . . . . . . . 6
Lease value rule . . . . . . . . . . . . . . 19
Suggestions . . . . . . . . . . . . . . . . . . 2
Length of service awards . . . . . . . . 5
D
Life insurance:
T
Daily lease value . . . . . . . . . . . . . 21
Group-term . . . . . . . . . . . . . . . . . 9
Taxable benefits . . . . . . . . . . . . . . . 2
Day care (See Dependent care
Spouse or dependent . . . . . . . . . 6
Tickets for entertainment or
assistance)
Lodging . . . . . . . . . . . . . . . . . . . . 11
sporting events . . . . . . . . . . . . . . 6
De minimis (minimal) benefits:
Long-term care insurance . . . . . . . . 5
In general . . . . . . . . . . . . . . . . . . 6
Transit pass . . . . . . . . . . . . . . . . . 15
Meals . . . . . . . . . . . . . . . . . . . . 11
Transportation benefits:
M
Transportation . . . . . . . . . . . . . . 14
De minimis . . . . . . . . . . . . . . . . 14
Meals:
Qualified . . . . . . . . . . . . . . . . . . 15
Demonstrator cars . . . . . . . . . . . . 16
De minimis . . . . . . . . . . . . . . . . 11
Tuition reduction . . . . . . . . . . . . . . 15
Dependent care assistance . . . . . . 7
On your business premises . . . . 12
Typing . . . . . . . . . . . . . . . . . . . . . . 6
Deposit rules . . . . . . . . . . . . . . . . 22
Medical reimbursement plans . . . . . 4
Disabled care (See Dependent care
Minimal benefits . . . . . . . . . . . . . . . 6
assistance)
U
Moving expense
Discounts for employees . . . . . . . . 8
Unsafe conditions commuting
reimbursements . . . . . . . . . . . . 13
rule . . . . . . . . . . . . . . . . . . . . . . 21
E
N
V
Educational assistance . . . . . . . . . . 7
No-additional-cost services . . . . . . 14
Employee benefit programs:
Valuation rules . . . . . . . . . . . . . . . 17
Nonpersonal-use vehicles,
Accident and health benefits . . . . 4
Vans . . . . . . . . . . . . . . . . . . . . . . 17
qualified . . . . . . . . . . . . . . . . . . 16
Cafeteria plans . . . . . . . . . . . . . . 2
Vehicles:
Dependent care assistance . . . . . 7
Business use of (See Working
Educational assistance . . . . . . . . 7
O
condition benefits)
Group-term life insurance . . . . . . 9
Commuter highway . . . . . . . . . . 15
Options on stock . . . . . . . . . . . . . . . 8
Employee discounts . . . . . . . . . . . . 8
Qualified nonpersonal use . . . . . 16
Outplacement services . . . . . . . . . 17
Employee stock options . . . . . . . . . 8
Valuation of . . . . . . . . . . . . . . . . 17
Overview of fringe benefits . . . . . . . 2
Employer-operated eating
facility . . . . . . . . . . . . . . . . . . . . 12
W
P
Exclusion rules . . . . . . . . . . . . . . . . 3
Withholding rules . . . . . . . . . . . . . 22
Parking, qualified . . . . . . . . . . . . . 15
Working condition benefits . . . . . . 16
Parties . . . . . . . . . . . . . . . . . . . . . . 6
F
Performance of services . . . . . . . . . 2
Fair market value . . . . . . . . . . . . . 17
Pickup trucks . . . . . . . . . . . . . . . . 16
Form 5500 . . . . . . . . . . . . . 1, 3, 6, 8
Picnics . . . . . . . . . . . . . . . . . . . . . . 6
Fringe benefit overview . . . . . . . . . . 2
Prorated annual lease value . . . . . 21
Page 24
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