Publication 15-B (12/2005), Employer's Tax Guide to Fringe Benefits

A

Accident benefits, Accident and Health Benefits
Achievement awards, Achievement Awards
Adoption assistance, Adoption Assistance
Annual lease value, Annual Lease Value
Annual lease value table, Annual Lease Value
Athletic facilities, Athletic Facilities
Automobile (see Vehicles)
Awards, achievement, Achievement Awards

C

Cafeteria plans, Cafeteria Plans
Car (see Vehicles)
Cents-per-mile rule, Cents-Per-Mile Rule
Child care (see Dependent care assistance)
COBRA premiums, COBRA premiums.
Comments, Comments and Suggestions.
Commuter highway vehicle, Commuter highway vehicle.
Commuting rule, Commuting Rule
Copying machine use, De Minimis (Minimal) Benefits

D

Daily lease value, Daily Lease Value

Day care (see Dependent care assistance)

De minimis (minimal) benefits:

In general, De Minimis (Minimal) Benefits
Meals, De Minimis Meals
Transportation, De Minimis Transportation Benefits

Demonstrator cars, Demonstrator cars.

Dependent care assistance, Dependent Care Assistance

Deposit rules, 4. Rules for Withholding, Depositing, and Reporting

Disabled care (see Dependent care assistance)

Discounts for employees, Employee Discounts

E

Educational assistance, Educational Assistance

Employee benefit programs:

Accident and health benefits, Accident and Health Benefits
Cafeteria plans, Cafeteria Plans
Dependent care assistance, Dependent Care Assistance
Educational assistance, Educational Assistance
Group-term life insurance, Group-Term Life Insurance Coverage

Employee discounts, Employee Discounts

Employee stock options, Employee Stock Options

Employer-operated eating facility, Employer-operated eating facility for employees.

Exclusion rules, 2. Fringe Benefit Exclusion Rules

F

Fair market value, Fair market value.

Fringe benefit overview, 1. Fringe Benefit Overview

Fringe benefits:

Special accounting rule, Special accounting rule.
Valuation rules, 3. Fringe Benefit Valuation Rules

G

General valuation rule, General Valuation Rule
Group-term life insurance, Group-Term Life Insurance Coverage
Gyms (see Athletic facilities)

H

Health benefits, Accident and Health Benefits
Holiday gifts, De Minimis (Minimal) Benefits

I

Insurance:

Accident and health, Accident and Health Benefits
Group-term life, Group-Term Life Insurance Coverage
Long-term care, Exception for certain long-term care benefits.

L

Lease value rule, Lease Value Rule

Length of service awards, Achievement Awards

Life insurance:

Group-term, Group-Term Life Insurance Coverage
Spouse or dependent, De Minimis (Minimal) Benefits

Lodging, Lodging on Your Business Premises

Long-term care insurance, Exception for certain long-term care benefits.

M

Meals:

De minimis, De Minimis Meals
On your business premises, Meals on Your Business Premises

Medical reimbursement plans, Accident and Health Benefits

Minimal benefits, De Minimis (Minimal) Benefits

Moving expense reimbursements, Moving Expense Reimbursements

N

No-additional-cost services, No-Additional-Cost Services
Nonpersonal-use vehicles, qualified, Qualified nonpersonal-use vehicles.

O

Options on stock, Employee Stock Options
Outplacement services, Outplacement services.
Overview of fringe benefits, 1. Fringe Benefit Overview

P

Parking, qualified, Qualified parking.
Parties, De Minimis (Minimal) Benefits
Performance of services, Performance of services.
Pickup trucks, Pickup trucks.
Picnics, De Minimis (Minimal) Benefits
Prorated annual lease value, Prorated Annual Lease Value
Provider defined, Provider of benefit.

Q

Qualified nonpersonal-use vehicles, Qualified nonpersonal-use vehicles.
Qualified transportation benefits, Qualified Transportation Benefits

R

Recipient defined, Recipient of benefit.
Reimbursements, moving expense, Moving Expense Reimbursements
Reporting rules, 4. Rules for Withholding, Depositing, and Reporting
Retirement planning services, Retirement Planning Services

S

Safety achievement awards, Achievement Awards
Self insurance (medical reimbursement plans), Accident and Health Benefits
Services, no additional cost, No-Additional-Cost Services
Special accounting rule, Special accounting rule.
Stock options, employee, Employee Stock Options
Suggestions, Comments and Suggestions.

T

Taxable benefits, Are Fringe Benefits Taxable?

Tickets for entertainment or sporting events, De Minimis (Minimal) Benefits

Transit pass, Transit pass.

Transportation benefits:

De minimis, De Minimis Transportation Benefits
Qualified, Qualified Transportation Benefits

Tuition reduction, Tuition Reduction

Typing, De Minimis (Minimal) Benefits

U

Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule

V

Valuation rules, 3. Fringe Benefit Valuation Rules

Vans, Vans.

Vehicles:

Business use of (see Working condition benefits)
Commuter highway, Commuter highway vehicle.
Qualified nonpersonal use, Qualified nonpersonal-use vehicles.
Valuation of, Employer-provided vehicles.

W

Withholding rules, 4. Rules for Withholding, Depositing, and Reporting
Working condition benefits, Working Condition Benefits

Index

A

C

D

E

F

G

H

I

L

M

N

O

P

Q

R

S

T

U

V

W