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De Minimis (Minimal) Benefits
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Publication 15-B - Employer's Tax Guide to Fringe Benefits - 2. Fringe Benefit Exclusion Rules
De Minimis (Minimal) Benefits. You can exclude the value of a de minimis benefit you provide to an employee...
Publication 17 - Your Federal Income Tax (For Individuals) - Wages, Salaries, and Other Earnings
De Minimis (Minimal) Benefits. If your employer provides you with a product or service and the cost of it...
Publication 525 - Taxable and Nontaxable Income - Taxable and Nontaxable Income
De Minimis (Minimal) Benefits. If your employer provides you with a product or service and the cost of it...
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