Page 36 - Employers Tax Guide to Fringe Benefits

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Valuation rules 24 Product testing 24
A Prorated annual lease value 28
Provider defined 3
Accident benefits 5 G Publications (See Tax help)
Achievement awards 7
Additional Medicare Tax 30 General valuation rule 24
Adoption assistance 8 Group-term life insurance 13 Q
Annual lease value 27
Annual lease value table 27 Qualified small employer health
Assistance (See Tax help) H reimbursement arrangements
Athletic facilities 9 (QSEHRAs) 7
Automobile (See Vehicles) Health benefits 5 Qualified transportation benefits 20
Awards, achievement 7 Health flexible spending arrangement
(FSA) 2, 4
Health savings accounts (HSAs) 15 R
B Holiday gifts 9 Recipient defined 3
Bicycle commuting reimbursement 2, 21 Reporting rules 29
Birthday gifts 9 I Retirement planning services 20
Identity theft 32
C Insurance: S
Accident and health 5
Cafeteria plans 3 Group-term life 13 Safety achievement awards 7
Cents-per-mile rule 1, 25 Long-term care 6 Self insurance (medical reimbursement
COBRA premiums 7 plans) 5
Comments on publication 2 Services, no-additional-cost 19
Commuter highway vehicle 21 L Simple cafeteria plans for small
Commuting rule 26 businesses 4
Compensation reduction agreements 21 Lease value rule 26 Special accounting rule 30
Copying machine use 9 Length of service awards 7 Stock options, employee 12
Life insurance:
Group-term 13 Suggestions for publication 2
Spouse or dependent 9
D Lodging 16
Daily lease value 29 Long-term care insurance 6 T
Definition of marriage 2 Taxable benefits 3
De minimis (minimal) benefits: Tax help 31
In general 9 M Tickets for theater or sporting events 9
Meals 17 Transit pass 21
Transportation 20 Meals: Transportation benefits:
Demonstrator cars 22 De minimis 17 De minimis 20
Dependent care assistance 9 On your business premises 18 Qualified 20
Deposit rules 29 Medical reimbursement plans 5 Tuition reduction 22
Discounts for employees 11 Minimal benefits 9
Moving expense reimbursement 2
U
E N Unsafe conditions commuting rule 29
Educational assistance 10
Employee benefit programs: No-additional-cost services 19
Accident and health benefits 5 Nonpersonal use vehicles, qualified 22 V
Cafeteria plans 3
Dependent care assistance 9 Valuation rules 24
Educational assistance 10 O Vans 23
Group-term life insurance 13 Options on stock 12 Vehicles:
Employee discounts 11 Outplacement services 23 Business use of (See Working condition
Employee stock options 12 benefits)
Employer-operated eating facility 17 Commuter highway 21
Employer-provided cell phones 12 Qualified nonpersonal use 22
Exclusion rules 5 P Valuation of 25
P.L. 115-97, Tax Cuts and Jobs Act 2, 17,
21
F Parking, qualified 21 W
Fair market value (FMV) 24 Parties 9 Withholding rules 29
Performance of services 3
Fringe benefit overview 3 Pickup trucks 23 Working condition benefits 22
Fringe benefits: Picnics 9
Special accounting rule 30

Page 34 Publication 15-B (2020)