Publication 15-B, Employer's Tax Guide to Fringe Benefits
This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.
Current Products
Recent Developments
Notice 2013-8: Application of Retroactive Increase in Excludable Transit Benefits
Other Items You May Find Useful:
All Publication 15-B Revisions
Publication 15, Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Comment on Publication 15-B
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