IRS Fringe Benefit Resources

Employer's Tax Guide — covers federal income tax withholding, Social Security, and Medicare taxes. Essential companion to Pub 15-B for payroll compliance.

Federal Income Tax Withholding Methods — withholding tables and computational procedures for calculating employee tax withholding on fringe benefits.

Travel, Gift, and Car Expenses — covers business-use-of-vehicle rules, mileage rates, and substantiation requirements relevant to company vehicle fringe benefits.

Business Expenses — deductibility rules for fringe benefits from the employer perspective, including de minimis benefits and working condition fringes.

Taxable and Nontaxable Income — helps employees understand which fringe benefits are taxable, including exclusion rules for qualified discounts and insurance.

Fringe Benefit Guide — IRS examination guide used by agents when auditing fringe benefits. Useful for understanding how the IRS evaluates compliance.

Wage and Tax Statement — where taxable fringe benefits are reported. Boxes 1, 3, 5 include taxable fringes; Box 12 codes C, K, and others report specific benefit types.

General Instructions for Forms W-2 and W-3 — detailed guidance on how to report fringe benefits in each W-2 box, including special rules for group-term life insurance and company vehicles.

Employee Business Expenses — used by employees to calculate unreimbursed business expenses related to vehicle use and travel (when applicable).

Depreciation and Amortization — includes Part V for listed property (vehicles) and is needed when employers provide company vehicles as fringe benefits.

Employer's Quarterly Federal Tax Return — where employers report withheld income tax and FICA taxes, including amounts from taxable fringe benefits.