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Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare.
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www.irs.gov/publications/p15b/ar02.html
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De minimis fringe benefit - Wikipedia, the free encyclopedia
De Minimis Fringe Benefits are minimal or smallish perks provided by an employer. Under US Internal Revenue Code § 132(a)(4), “de minimis fringe” benefits provided by the employer can be excluded fro...
en.wikipedia.org/wiki/De_minimis_fringe_benefit
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APRIL 2006 - The de minimis fringe benefit is a popular employer-provided fringe benefit. Treasury Regulations section 1.132-6(e)(1) gives numerous examples of allowable de minimis fringe benefits, including the following:
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www.nysscpa.org/cpajournal/2006/406/essentials/p50.htm
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De Minimis Fringe Benefits ... De minimis fringe benefits are products and services provided by your employer, the cost of which is so small that it's unreasonable for your employer to keep track of them. ... The IRS doesn't impose a dollar limit for de minimis fringe benefits. Whether or not an item meets the de minimis...
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www.hrblock.com/taxes/tax_tips/deductions_credits/fring...
www.hrblock.com/taxes/tax_tips/deductions_credits/fringebenefits/deminimis_fringes.html
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The Court of Federal Claims recently issued a decision involving a multi-million dollar de minimis fringe benefits case in favor of an employer, International Business Machines (IBM). The case is International Business Machines Corp.
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www.hr.com/hr/communities/benefits/work-life_programs_-...
www.hr.com/hr/communities/benefits/work-life_programs_-_employee_assistance_programs_-_eap/concierge/overtime_inconvenience_allowances_are_de_minimis_fringe_benefits_eng.html
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Examples of de minimis benefits include the following: ... Holiday gifts. Holiday gifts, other than cash, with a low fair market value are de minimis benefits. ... Parties and picnics. Occasional parties or picnics for employees and their guests are de minimis benefits.
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www.unclefed.com/IRS-Forms/2001/HTML/p15b0205.html
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What is a de minimis (minimal) fringe benefit? Does the employee have to claim ... The Internal Revenue Service (IRS) defines a de minimis fringe benefit as ...
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www.executiverewards.org/exec_library/adimLink42.pdf
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Traditional holiday gifts or birthday gifts of property with a low fair market value are considered to be de minimis fringe benefits if given on an infrequent basis to the individual employee.
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www.baylor.edu/tax/index.php?id=37800
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Free Online Library: De minimis fringe benefits. (Brief Article) by "Journal of Accountancy"; Banking, finance and accounting Business Law Employee benefits Taxation ... The following are examples of tax-free de minimis fringe benefits that are available to employees on a discriminatory basis: *
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www.thefreelibrary.com/De+minimis+fringe+benefits.+(Bri...
www.thefreelibrary.com/De+minimis+fringe+benefits.+(Brief+Article)-a016626514
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