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IRS Fringe Benefit Guide


Hand writing Benefits with blue marker on transparent wipe board.

The Taxable Fringe Benefits Guide [2]was created by the IRS office of Federal, State and Local Governments (FSLG) to provide governmental entities with a basic reference guide to Federal tax rules relating to employee fringe benefits and reporting.

As a supplement to other IRS publications, the Taxable Fringe Benefit Guide is designed to help individuals responsible for determining the correct tax treatment of employee fringe benefits and the appropriate withholding and reporting procedures for them.

The publication covers:

Click here [2] to access the guide.