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Publication 5137 (Rev. 10-2022) Catalog Number 66216W Department of the Treasury Internal Revenue Service www.irs.gov
Fringe Benefit Guide
Tax Exempt & Government Entitites
OFFICE OF FEDERAL, STATE
& LOCAL GOVERNMENTSContents
Introduction ........................................................................Reporting and Withholding on Fringe Benefits ......................................................................3
Working Condition Fringe Benefits ........................................................................
................8 De Minimis Fringe Benefits ........................................................................ .............................8 No-Additional-Cost Services ........................................................................ ........................12Qualified Employee Discounts ........................................................................
.....................13Qualified Transportation Fringe Benefits ........................................................................
.....13 Health and Medical Benefits ........................................................................ ........................17 Travel Expenses ........................................................................ Transportation Expenses ........................................................................ .................................25 Moving Expenses ........................................................................ Meals and Lodging........................................................................Reimbursements for Use of Employee-Owned Vehicles ....................................................34
Employer-Provided Vehicles ........................................................................ .........................36 Equipment and Allowances ........................................................................ ..........................43 Awards and Prizes ........................................................................Professional Licenses and Dues ........................................................................
..................49Educational Reimbursements and Allowances ...................................................................50
Dependent Care Assistance ........................................................................ ............................57 Group-Term Life Insurance ........................................................................ ...........................58Fringe Benefits for Volunteers ........................................................................
......................59Fringe Benefits for Independent Contractors .....................................................................61
Index ........................................................................ 1Introduction
The Internal Revenue Service (IRS) created this publication to help government entities determine the correct tax treatment of employee fringe benefits, including using the appropriate withholding and reporting procedures.This publication covers:
How to determine whether speci?c types of bene?ts or compensation are taxable. Procedures for computing the taxable value of fringe bene?ts. Rules for withholding federal income, Social Security and Medicare taxes from taxable fringe benefits. Reporting of the taxable value of fringe bene?ts on Forms W-2, Wage and Tax Statement, and1099-MISC, Miscellaneous Income.
How to contact the IRS with questions on taxation and reporting requirements.What Is a Fringe Benefit?
A fringe benefit is a form of pay (including property, services, cash or cash equivalent) in addition
to stated pay for the performance of services. Under Internal Revenue Code (IRC) Section 61, all income is taxable unless an exclusion applies. Some forms of additional compensation are specifically designated as fringe benefits" in the IRC; others, such as moving expenses or awards, are addressed by statutory provisions providing for special tax treatment but are not designated as fringe benefits by the IRC. This publication uses the term fringe benefit" broadly to refer to all remuneration other than stated pay for which special tax treatment is available. The definition of fringe benefits for this purpose generally applies to services of independent contractors and employees; however, unless otherwise indicated, this guide applies to fringe benefits provided by an employer to an employee. (For a discussion of whether a worker is an employee or independent contractor, see Publication 15-A, Employer"s Supplemental Tax Guide.) Fringe benefits for employees are taxable wages unless specifically excluded by a section of the IRC. IRC Sections 61, 61(a)(1), 3121, 3401 More than one IRC section may apply to the same benefit. For example, education expenses up to $5,250 may be excluded from tax under IRC Section 127. Amounts for additional education expenses exceeding $5,250 may be excluded from tax under IRC Section 132(d). A benefit an employer provides on behalf of an employee is taxable to the employee even if someone other than the employee, such as a spouse or a child, receives the benefit. TreasuryRegulation (Treas. Reg.) Section 1.61-21(a)(4)
NOTICE
This publication provides basic information on the tax treatment of fringe benefits. It reflects the IRS interpretation of
tax laws, regulations and court decisions. The explanations in the publication are for general guidance only and are not
intended to provide a legal determination for a particular circumstance. The text includes citations to legal authority you
can use to research an issue. You may also want to consult a tax advisor for your situation. 2