IRS.gov
Tax Exempt & Government Entities Division
Taxability of Fringe Benefits-Part 1: What Is A Fringe Benefit and When Is It Taxable?
hands holding money, glasses on an open book, fingers on a calculator
Playout date:

May 19, 2015
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time

IRS Presenters:
Lori Stieber, Revenue Agent, Office of Federal, State and Local Governments
Wally Reimold, Revenue Agent, Office of Federal, State and Local Governments
Learn about:
  • What fringe benefits are
  • Which fringe benefits are taxable
  • Special accounting rules for fringe benefits
  • What is a working condition fringe benefit
  • What is a de minimis fringe benefit
  • Taxability of per diem payments
  • The accountable plan rules

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