IRS Provides Employer’s Tax Guide to Fringe Benefits
The Internal Revenue Service has issued a new Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2026. This publication contains information for employers on the tax treatment of fringe benefits. Fringe benefits include qualified benefits offered under a cafeteria plan such as
- accident and health benefits,
- adoption assistance,
- dependent care assistance,
- group-term life insurance coverage (including costs that can't be excluded from wages),
- health savings accounts, and
- flexible savings accounts.
