Taxation of Fringe Benefits
I PURPOSE
This regulation informs employees of the Internal Revenue Service (IRS) regulations on the taxation of certain noncash fringe benefits.
2 SPECIAL INSTRUCTIONS
This regulation supersedes DN 2600-1, Taxation of Fringe Benefits issued September 9, 1987, and includes mandatory changes to reporting requirements for the infrequent use of employer-provided transportation between work and home.
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