Publication 15-B - Employer'S Tax Guide To Fringe Benefits - 2012
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33Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 15-B
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 29744N
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Employer’s
1. Fringe Benefit Overview
. . . . . . . . . . . . . . . . . . .
2
. . . . . . . . . . . . . . . . . 2
Are Fringe Benefits Taxable?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Tax Guide to
Cafeteria Plans
2. Fringe Benefit Exclusion Rules
. . . . . . . . . . . . .
5
Fringe
Accident and Health Benefits
. . . . . . . . . . . . . . . . . 7
. . . . . . . . . . . . . . . . . . . . . . . 8
Achievement Awards
. . . . . . . . . . . . . . . . . . . . . . . . 8
Adoption Assistance
Benefits
. . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Athletic Facilities
. . . . . . . . . . . . . . . . . 9
De Minimis (Minimal) Benefits
. . . . . . . . . . . . . . . . . . 9
Dependent Care Assistance
. . . . . . . . . . . . . . . . . . . . 10
Educational Assistance
2012
Employee Discounts
. . . . . . . . . . . . . . . . . . . . . . . 11
For use in
Employee Stock Options
. . . . . . . . . . . . . . . . . . . 12
Employer-Provided Cell Phones
. . . . . . . . . . . . . . 12
Group-Term Life Insurance Coverage
. . . . . . . . . . 12
Health Savings Accounts
. . . . . . . . . . . . . . . . . . . 15
Lodging on Your Business Premises
. . . . . . . . . . 16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Meals
. . . . . . . . . . . . 18
Moving Expense Reimbursements
. . . . . . . . . . . . . . . . . 19
No-Additional-Cost Services
. . . . . . . . . . . . . . . . 20
Retirement Planning Services
. . . . . . . . . . 20
Transportation (Commuting) Benefits
. . . . . . . . . . . . . . . . . . . . . . . . . 21
Tuition Reduction
. . . . . . . . . . . . . . . . . . 22
Working Condition Benefits
3. Fringe Benefit Valuation Rules
. . . . . . . . . . . . . 24
. . . . . . . . . . . . . . . . . . . . 24
General Valuation Rule
. . . . . . . . . . . . . . . . . . . . . . . 24
Cents-Per-Mile Rule
. . . . . . . . . . . . . . . . . . . . . . . . . . 25
Commuting Rule
. . . . . . . . . . . . . . . . . . . . . . . . . 26
Lease Value Rule
. . . . . . . . . . . 28
Unsafe Conditions Commuting Rule
4. Rules for Withholding, Depositing, and
Reporting
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
How To Get Tax Help
. . . . . . . . . . . . . . . . . . . . . . . 31
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
What’s New
Future developments. The IRS has created a page on
IRS.gov for information about Publication 15-B, at
gov/pub15b. Information about any future developments
Get forms and other
affecting Publication 15-B (such as legislation enacted
after we release it) will be posted on that page.
information faster and easier
by:
Employer-provided cell phones. The value of an em-
Internet
IRS.gov
ployer-provided cell phone, provided primarily for noncom-
pensatory business reasons, is excludable from an
Dec 07, 2011
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