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Publication 15-B, Employer's Tax Guide to Fringe Benefits

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Publication 15-B, Employer's Tax Guide to Fringe Benefits Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 10 Draft Ok to Print AH XSL/XML Fileid: … tions/P15B/2021/A/XML/Cycle06/source (Init. & Date) _______ Page 1 of 34 11:55 - 5-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Contents Internal Revenue Service What's New .............................. 1 Publication 15-B Reminders ............................... 2 Cat. No. 29744N Introduction .............................. 2 1. Fringe Benefit Overview ................... 3 Employer's 2. Fringe Benefit Exclusion Rules ............. 5 Accident and Health Benefits ................ 5 Achievement Awards ..................... 8 Tax Guide to Adoption Assistance ...................... 8 Athletic Facilities ......................... 9 Fringe De Minimis (Minimal) Benefits ............... 9 Dependent Care Assistance ............... 10 Educational Assistance ................... 10 Benefits Employee Discounts ..................... 11 Employee Stock Options .................. 12 Employer-Provided Cell Phones ............ 13 For use in 2021 Group-Term Life Insurance Coverage ........ 13 Health Savings Accounts ................. 16 Lodging on Your Business Premises ......... 17 Meals ............................... 17 No-Additional-Cost Services ............... 19 Retirement Planning Services .............. 20 Transportation (Commuting) Benefits ......... 20 Tuition Reduction ....................... 22 Working Condition Benefits ................ 22 3. Fringe Benefit Valuation Rules ............. 25 General Valuation Rule ................... 25 Cents-Per-Mile Rule ..................... 25 Commuting Rule ........................ 26 Lease Value Rule ....................... 27 Unsafe Conditions Commuting Rule .......... 29 4. Rules for Withholding, Depositing, and Reporting ............................ 30 How To Get Tax Help ...................... 31 Index .................................. 34 Future Developments For the latest information about developments related to Pub. 15-B, such as legislation enacted after it was published, go to IRS.gov/Pub15B. For the latest guidance and information about COVID-19 tax relief, go to IRS.gov/ Coronavirus. Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Korean (한국어) What's New • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) Cents-per-mile rule. The business mileage rate for 2021 is 56 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and Feb 05, 2021 Page 2 of 34 Fileid: … tions/P15B/2021/A/XML/Cycle06/source 11:55 - 5-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. under certain conditions, you may use the rate under the States in which the marriage is entered into, regardless of cents-per-mile rule to value the personal use of a vehicle legal residence. Two individuals who enter into a relation- you provide to an employee. See Cents-Per-Mile Rule in ship that is denominated as a marriage under the laws of section 3. a foreign jurisdiction are recognized as married for federal Qualified parking exclusion and commuter transpor- tax purposes if the relationship would be recognized as tation benefit. For 2021, the monthly exclusion for quali- marriage under the laws of at least one state, possession, fied parking is $270 and the monthly exclusion for com- or territory of the United States, regardless of legal resi- muter highway vehicle transportation and transit passes is dence. Individuals who have entered into a registered do- $270. These amounts are unchanged from 2020. See mestic partnership, civil union, or other similar relationship Qualified Transportation Benefits in section 2. that isn't denominated as a marriage under the law of the Contribution limit on a health flexible spending ar- state, possession, or territory of the United States where rangement (FSA). For plan years beginning in 2021, a such relationship was entered into aren't lawfully married cafeteria plan may not allow an employee to request sal- for federal tax purposes, regardless of legal residence. ary reduction contributions for a health FSA in excess of Notice 2014-1 discusses how certain rules for cafeteria $2,750. This amount is unchanged from 2020. For more plans, including health and dependent care FSAs, and information, including information about temporary health savings accounts (HSAs) apply to same-sex spou- COVID-19 relief for health and dependent care FSAs for ses participating in employee benefit plans. Notice 2020 and 2021, see Cafeteria Plans in section 1. 2014-1, 2014-2 I.R.B. 270, is available at IRS.gov/irb/ New Form 1099-NEC. There is a new Form 1099-NEC 2014-02_IRB#NOT-2014-1. to report nonemployee compensation paid in 2020. The Getting tax forms, instructions, and publications. 2020 Form 1099-NEC is due February 1, 2021. Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Reminders Go to IRS.gov/OrderForms to order current forms, instruc- tions, and publications; call 800-829-3676 to order Moving expense reimbursements. P.L. 115-97, Tax prior-year forms and instructions. The IRS will process Cuts and Jobs Act, suspends the exclusion for qualified your order as soon as possible. Do not resubmit requests moving expense reimbursements from your employee's you've already sent us. You can get forms, instructions, income for tax years beginning after 2017 and before and publications faster online. 2026. However, the exclusion is still available in the case Getting answers to your tax questions. If you have a of a member of the U.S. Armed Forces on active duty who tax question not answered by this publication, check moves because of a permanent change of station due to a IRS.gov and How To Get Tax Help at the end of this publi- military order. The exclusion applies only to reimburse- cation. ment of moving expenses that the member could deduct if Photographs of missing children. The IRS is a proud he or she had paid or incurred them without reimburse- partner with the National Center for Missing & Exploited ment. See Moving Expenses in Pub. 3, Armed Forces' Children® (NCMEC). Photographs of missing children se- Tax Guide, for the definition of what constitutes a perma- lected by the Center may appear in this publication on pa- nent change of station and to learn which moving expen- ges that would otherwise be blank. You can help bring ses are deductible. these children home by looking at the photographs and Bicycle commuting reimbursements. P.L. 115-97 sus- calling 1-800-THE-LOST (1-800-843-5678) if you recog- pends the exclusion of qualified bicycle commuting reim- nize a child. bursements from your employee's income for tax years beginning after 2017 and before 2026. See Transportation (Commuting) Benefits in section 2. Withholding on supplemental wages. P.L. 115-97 low- Introduction ered the federal income tax withholding rates on supple- This publication supplements Pub. 15, Employer's Tax mental wages for tax years beginning after 2017 and be- Guide, and Pub. 15-A, Employer's Supplemental Tax fore 2026. See Withholding and depositing taxes in Guide. It contains information for employers on the em- section 4 for the withholding rates. ployment tax treatment of fringe benefits. Additional permitted election changes for health cov- erage under a cafeteria plan. Notice 2014-55, 2014-41 Comments and suggestions. We welcome your com- I.R.B. 672, available at IRS.gov/irb/ ments about this publication and your suggestions for fu- 2014-41_IRB#NOT-2014-55, expands the application of ture editions. the permitted change rules for health coverage under a You can send us comments through IRS.gov/ cafeteria plan and discusses two specific situations in FormComments. which a cafeteria plan participant is permitted to revoke Or you can write to: his or her election under a cafeteria plan during a period of coverage. Internal Revenue Service Definition of marriage. A marriage of two individuals is Tax Forms and Publications recognized for federal tax purposes if the marriage is rec- 1111 Constitution Ave. NW, IR-6526 ognized by the state, possession, or territory of the United Washington, DC 20224 Page 2 Publication 15-B (2021) Page 3 of 34 Fileid: … tions/P15B/2021/A/XML/Cycle06/source 11:55 - 5-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Although we can't respond individually to each com- Statement. However, you can use special rules to with- ment received, we do appreciate your feedback and will hold, deposit, and report the employment taxes. These consider your comments as we revise our tax forms, in- rules are discussed in section 4. structions, and publications. Do not send tax questions, If the recipient of a taxable fringe benefit isn't your em- tax returns, or payments to this address. ployee, the benefit isn't subject to employment taxes. However, you may have to report the benefit on one of the following information returns. 1. Fringe Benefit Overview If the recipient A fringe benefit is a form of pay for the performance of receives the benefit services. For example, you provide an employee with a as: Use: fringe benefit when you allow the employee to use a busi- An independent Form 1099-NEC, Nonemployee
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