The IRS has released the 2015 version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits), with information for employers on the dollar limits and tax treatment of various fringe benefits, including:
- Accident and Health Benefits
- Achievement Awards
- Adoption Assistance
- Athletic Facilities
- De Minimis (Minimal) Benefits
- Dependent Care Assistance
- Educational Assistance
- Employee Discounts
- Employee Stock Options
- Employer-Provided Cell Phones
- Group Term Life Insurance Coverage
- Health Savings Accounts
- Lodging on Your Business Premises
- Meals
- Moving Expense Reimbursements
- No-Additional-Cost Services
- Retirement Planning Services
- Transportation (Commuting) Benefits
- Tuition Reduction
- Working Condition Benefits
