This chapter discusses the exclusion rules that apply to fringe
benefits. These rules exclude all or part of the value of certain
benefits from the recipient's pay.
The excluded benefits are not subject to federal income tax
withholding. Also, in most cases, they are not subject to social
security, Medicare, or federal unemployment tax and are not reported
on Form W-2.
This chapter discusses the exclusion rules for the following fringe
benefits.
- 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
- Transportation (commuting) benefits
- Tuition reduction
- Working condition benefits
See Table 2-1 for an overview of the employment
tax treatment of these benefits.
Table 2-1. Special Rules for Various Types of Fringe Benefits
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