Taxation of Fringe Benefits
Last updated by a CPA in March 2026. On the Fringes: The Ins and Outs of Fringe Benefits Fringe Benefits In order to attract and retain quality employees, most employers offer some time of...
Category: Fringe Benefits
Fringe Benefits Data and Guidelines (IRS Publication 15-B)
What the IRS Fringe Benefit Guide (Publication 15-B) Covers The Internal Revenue Service (IRS) Publication 15-B is a guide for employers that explains how fringe benefits should be treated for tax purposes. It provides...
Cafeteria Plan – Fringe Benefits (IRS Section 125 Guide)
A Cafeteria Plan, also known as a Section 125 plan, is an employer-sponsored benefit arrangement that allows employees to choose between taxable wages and certain qualified, tax-free benefits. These plans are regulated under Internal...
Section 125 Cafeteria Plan – Employer Checklist
This checklist is based exclusively on IRS authority (Section 125, IRS regulations, and IRS publications) and includes relevant internal resources from AccountingPortal.com. 1. Determine Eligibility and Plan Purpose Confirm that a cafeteria plan must...