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This section discusses the exclusion rules for the follow- <br />ing fringe benefits. <br />• Accident and health benefits. <br />• Achievement awards. <br />• Adoption assistance. <br />• Athletic facilities. <br />• De minimis (minimal} benefits. <br />• Dependent care assistance. <br />• Educational assistance. <br />• Employee discounts. <br />• Employee stock options. <br />• Group-term life insurance coverage. <br />• Health savings accounts (HSAs). <br />• Lodging on your business premises. <br />• Meals. <br />• Moving expense reimbursements. <br />• No-additional-cost services. <br />• Retirement planning services. <br />• Transportation (commuting) benefits. <br />• Tuition reduction. <br />• Working condition benefits. <br />See Table 2-1 for an overview of the employment tax <br />treatment of these benefits. <br />Page 4 Publication 15-8 (2008) <br />