Office of the Chief Information Officer

United States Department of Agriculture

Departmental Regulation 2600-001

Author: 
Office of Finance and Management

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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