Laserfiche WebLink
;~-~- To help us develop a more usefiul index, please let us know if you have ideas for index entries. <br />Index l~ See "Comments and Suggestions" in the "Introduction" for the ways you can reach us. <br />A <br />Accident benefits .............. . .... .... 6 <br />Achievement awards ............... .... 6 <br />Adoption assistance ........ . ....... .. . . 7 <br />Annual lease value .................. .. 22 <br />Annual lease value table ............ .. 22 <br />Assistance (See Tax help) <br />Athletic facilities .................... .... 7 <br />Automobile (See Vehicles) <br />Awards, achievement ............... .... 6 <br />C <br />Cafeteria plans ...................... .... 2 <br />Cents-per-mile rule ................. 1, 20 <br />COBRA premiums .................. .... 6 <br />Comments on publication .......... .... 2 <br />Commuter highway vehicle ......... .. 17 <br />Commuting rule .......... . ......... .. 21 <br />Copying machine use ............... .... 8 <br />D <br />Daily lease value .................... .. 23 <br />De minimis (minimal) benefits: <br />In general ......................... ....8 <br />Meals ............................. .. 14 <br />Transportation ..................... .. 17 <br />Demonstrator cars .................. .. 18 <br />Dependent care assistance ......... .... 8 <br />Deposit rules ....................... .. 24 <br />Discounts for employees ........... .... 9 <br />E <br />Educational assistance ............. .... 9 <br />Employee benefit programs: <br />Accident and health benefits ........ .... 6 <br />Cafeteria plans .................... ....2 <br />Dependent care assistance ........ .... 8 <br />Educational assistance ............. .... 9 <br />Group-term life insurance .......... .. 10 <br />Employee discounts ................ .... 9 <br />Employee stock options .... . ....... .. 10 <br />Employer-operated eating facility ... .. 14 <br />Exclusion rules ..................... ....3 <br />F <br />Fair market value ................... .. 20 <br />Free tax services ................... .. 25 <br />Fringe benefit overview ...... . ...... .... 2 <br />Fringe benefits: <br />Special accounting rule ............ .. 25 <br />Valuation rules ..................... .. 19 <br />G <br />General valuation rule ............... . 20 <br />Group-term life insurance ........... . 10 <br />H <br />Health benefits ..................... ..... 6 <br />Health Savings Accounts ... . ...... ... 12 <br />Help (See Tax help) <br />Holiday gifts ....................... ..... 8 <br />insurance: <br />Accident and health ............... ..... 6 <br />Group-term life ................... ... 10 <br />Long-term care ................... .....6 <br />L <br />Lease value rule ................... ... 21 <br />Length of service awards .......... ..... 6 <br />Life insurance: <br />Group-term ....................... ... 10 <br />Spouse or dependent ............. ..... 8 <br />Lodging ............................ ... 13 <br />Long-term care insurance ......... ..... 6 <br />M <br />Meals: <br />De minimis ....................... ... 14 <br />On your business premises ....... ... 14 <br />Medical reimbursement plans ..... ..... 6 <br />Minimal benefits ................... ..... 8 <br />More information (See Tax help} <br />Moving expense reimbursements.. ... 15 <br />N <br />No-additional-cost services ........ ... 16 <br />Nonpersonal-use vehicles, <br />qualified ......................... ... 18 <br /> <br />Options on stock .................. ... 10 <br />Outplacement services ............ ... 19 <br />Overview of fringe benefits ........ ..... 2 <br />P <br />Parking, qualified .................. . 1, 17 <br />Parties ............................. .....8 <br />Performance of services ........... ..... 2 <br />Pickup trucks ...................... ... 19 <br />Picnics ............................. .....8 <br />Prorated annual lease value ....... ... 23 <br />Provider defined ................... ..... 2 <br />Publications (See Tax help) <br />Q <br />Qualified nonpersonal-use <br />vehicles ......................... ... 18 <br />Qualified transportation benefits .. ... 17 <br />R <br />Recipient defined .............. ......... 2 <br />Reimbursements, moving <br />expense ..................... ....... 15 <br />Reporting rules ................ ....... 24 <br />Retirement planning services .. ....... 16 <br /> <br />Safety achievement awards .... ......... 6 <br />Self insurance (medical reimbu rsement <br />plans) ........................ .........6 <br />Services, no-additional-cost ... ....... 16 <br />Special accounting rule ........ ....... 25 <br />Stock options, employee ...... ....... 10 <br />Suggestions far publication ... ......... 2 <br />T <br />Tax help ....................... ....... 25 <br />Taxable benefits ............... ......... 2 <br />Taxpayer Advocate ............ ....... 25 <br />Tickets for entertainment or sporting <br />events ....................... .........8 <br />Transit pass ................... ..... 1, 17 <br />Transportation benefits: <br />De minimis ................... ....... 17 <br />Qualified .... . ................ ....... 17 <br />TTY/TDD information .......... ....... 25 <br />Tuition reduction .............. ....... 18 <br />u <br />Unsafe conditions commuting <br />rule ................................. 23 <br />v <br />Valuation rules ..... . .................. 19 <br />Vans .................................. 19 <br />Vehicles: <br />Business use of (See Working condition <br />benefits) <br />Commuter highway .................. 17 <br />Qualified nonpersonal use ............ 18 <br />Valuation of .......................... 20 <br />W <br />Withholding rules .................... . 24 <br />Working condition benefits ........... 18 <br />Page 28 Publication 15-B (2008) <br />