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 a general overview of what qualifies as a fringe benefit, which benefits are taxable and which may be excluded from income, how benefits are valued, and how they should be reported for tax purposes.
Key Topics Included
The guide covers a wide range of fringe benefit topics, including:
- what counts as a fringe benefit provided in addition to wages
- taxable and non-taxable fringe benefits
- general valuation rules
- rules for reporting and withholding
- special treatment for certain types of employee benefits
It also explains employer responsibilities related to the tax treatment of benefits and provides guidance on how specific benefits should be handled under IRS rules.
Purpose of the Guide
Publication 15-B helps employers correctly classify, value, and report fringe benefits in line with federal tax requirements. It serves as a practical reference for understanding the tax treatment of non-cash compensation and other employer-provided benefits.
Read the full IRS guide here: IRS Publication 15-B
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