•
Employee discounts.
2. Fringe Benefit Exclusion
•
Employee stock options.
Rules
•
Employer-provided cell phones.
•
Group-term life insurance coverage.
This section discusses the exclusion rules that apply to
•
fringe benefits. These rules exclude all or part of the value
Health savings accounts (HSAs).
of certain benefits from the recipient’s pay.
•
Lodging on your business premises.
The excluded benefits are not subject to federal income
•
tax withholding. Also, in most cases, they are not subject to
Meals.
social security, Medicare, or federal unemployment
•
Moving expense reimbursements.
(FUTA) tax and are not reported on Form W-2.
•
This section discusses the exclusion rules for the follow-
No-additional-cost services.
ing fringe benefits.
•
Retirement planning services.
•
Accident and health benefits.
•
Transportation (commuting) benefits.
•
Achievement awards.
•
Tuition reduction.
•
Adoption assistance.
•
Working condition benefits.
•
Athletic facilities.
See Table 2-1, next, for an overview of the employment
•
De minimis (minimal) benefits.
tax treatment of these benefits.
•
Dependent care assistance.
•
Educational assistance.
Publication 15-B (2012)
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