Publication 15 B - Employer'S Tax Guide To Fringe Benefits - 2002
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24Department of the Treasury
Contents
Internal Revenue Service
Important Changes . . . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Publication 15-B
(Rev. January 2002)
1. Fringe Benefit Overview . . . . . . . . . . . . . . . . . . .
2
Cat. No. 29744N
Are Fringe Benefits Taxable? . . . . . . . . . . . . . . .
2
Cafeteria Plans . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Employer’s
2. Fringe Benefit Exclusion Rules . . . . . . . . . . . . .
3
Accident and Health Benefits . . . . . . . . . . . . . . .
5
Achievement Awards . . . . . . . . . . . . . . . . . . . . .
5
Tax Guide to
Adoption Assistance . . . . . . . . . . . . . . . . . . . . . .
6
Athletic Facilities . . . . . . . . . . . . . . . . . . . . . . . . .
6
De Minimis (Minimal) Benefits . . . . . . . . . . . . . . .
6
Fringe
Dependent Care Assistance . . . . . . . . . . . . . . . .
7
Educational Assistance . . . . . . . . . . . . . . . . . . .
7
Employee Discounts . . . . . . . . . . . . . . . . . . . . . .
8
Benefits
Employee Stock Options . . . . . . . . . . . . . . . . . .
9
Group-Term Life Insurance Coverage . . . . . . . . .
9
Lodging on Your Business Premises . . . . . . . . . 11
For Benefits Provided
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Moving Expense Reimbursements . . . . . . . . . . . 13
in 2002
No-Additional-Cost Services . . . . . . . . . . . . . . . . 14
Retirement planning services . . . . . . . . . . . . . . . 14
Transportation (Commuting) Benefits . . . . . . . . . 14
Tuition Reduction . . . . . . . . . . . . . . . . . . . . . . . . 16
Working Condition Benefits . . . . . . . . . . . . . . . . . 16
3. Fringe Benefit Valuation Rules . . . . . . . . . . . . . 17
General Valuation Rule . . . . . . . . . . . . . . . . . . . 17
Cents-Per-Mile Rule . . . . . . . . . . . . . . . . . . . . . . 18
Commuting Rule . . . . . . . . . . . . . . . . . . . . . . . . . 19
Lease Value Rule . . . . . . . . . . . . . . . . . . . . . . . . 19
Unsafe Conditions Commuting Rule . . . . . . . . . . 21
4. Rules for Withholding, Depositing, and
Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
How To Get Forms and Publications . . . . . . . . . . . 23
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Important Changes
Cents-per-mile rule. The standard mileage rate you can
use under the cents-per-mile rule to value the personal use
of a vehicle you provide to an employee in 2002 is 36.5
cents a mile. See Cents-Per-Mile Rule in section 3.
Increase in public transit subsidy. Beginning January
1, 2002, the maximum benefit an employee may exclude
for combined commuter highway vehicle transportation
and transit passes increases to $100. See Qualified
Transportation Benefits in section 2.
Extension and expansion of exclusion for educational
assistance plans. The exclusion for educational assis-
tance has been extended to years after 2001. Expenses
for graduate level courses may be excluded for courses
beginning after 2001. See Educational Assistance in
section 2.
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