Human Resource Management

Personnel and Benefits Administration

Fringe Benefits under IRS Guidelines

(last updated: January 22, 2010 )

• Publication 15 (2010), ( Circular E ), Employer's Tax Guide
• Publication 15-B Employer's Tax Guide to Fringe Benefits
• Publication 463 (2008), Travel, Entertainment, Gift, and Car Expenses
• Publication 525
• Publication 529
• Taxable Fringe Benefit Guide
• Advisory Committee on Tax Exempt and Government Entities: IRS Advisory Committee for State and Local Governments
  • Reports of the Advisory Committee on Tax Exempt and Government Entities (ACT)
  • Cell Phones are covered in
    • Advisory Committee on Tax Exempt and Government Entities (ACT): Report of Recommendations June 2008 pages 2 - 8
    • Federal State and Local Governments Form 4318 Compliance Check Appendix A, page 145
• Compliance Verification Checklist for Federal, State, and Local Governmental Entities Page 254 list of web site resources for completing checklist, See pages 269
• Employee Cell Phones
• Internal Revenue Bulletin:  2009-23; June 8, 2009; Notice 2009-46 Substantiating Business Use of Employer-Provided Cell Phones
• Vehicle Use are covered in
  On Call Employees: Tax Regulations Section 1.274-5t (k)(3)
  • Internal Revenue Bulletin:  June 23, 2008, 2008-25REG-106897-08 Notice of Proposed Rulemaking Qualified Non personal Use Vehicles
  • FAQs for government entities regarding meal and vehicle expenses
• Meals
• Attending business meetings or conventions (Tax Regulations section 1.274-2(d)(3))
• De minimus occasional meal reimbursement (Tax Regulation section 1.132-6(d)(2))
• INTERNAL REVENUE SERVICE TRAINING MATERIALS FOR EMPLOYEE MEALS IN THE HOSPITALITY INDUSTRY (Food Service Employees)
• FAQs for government entities regarding meal and vehicle expenses
• Federal Per Diem Rates (This includes a $5.00 incidentals amount which Cities and Towns would normally not reimburse)
• The IRS Audit Techniques Guide on Fringe Benefits. “Employee Use of Listed Property,” IRC section 274.

ASBO International Presentations:

Developing Fringe Benefit Policies Using IRS Guidelines(DG103) Monday, November 10, 2008; Speaker(s): Melissa Higdon, Administrator of Budgets and Finance, Washington Elementary SD, Phoenix, AZ
Free to conference attendees, Fee for non-attendees