This fringe benefit arises when you provide your employees (or their spouses or dependent children) with a service that you provide to your customers or clients in your regular line of business. For ... |
This fringe benefit arises when you give employees (or their spouses and dependent children) a price reduction on property or services that you ordinarily sell to your customers or clients. However, ... |
You don't have to include the value of property or services you provide to your employees as part of their taxable compensation, if they could deduct the cost of the property or services as a trade ... |
A minimal fringe benefit (often referred to as a "de minimis" fringe benefit) is any property or service that you provide to your employees that has such a small value that accounting for it ... |
Qualified transportation fringe benefits, which are not taxable to the employees but are deductible by you, are the following employee benefits: |
