Fringe Benefits

This handout highlights the benefits and uses of fringe benefits.

HIGHLIGHTS: 

  1. Tax treatment of fringe benefits.

  2. Nondiscrimination rules.

  3. Employer-provided vehicles.

  4. Other fringe benefits.


CLIENTS WHO MAY BENEFIT:

  1. Business owners who want to provide incentives for employees.

  2. Taxpayers whose businesses provide fringe benefits.