tailieunhanh - Taxable Fringe Benefit Guide: FEDERAL, STATE, AND LOCAL GOVERNMENTS THE INTERNAL REVENUE SERVICE

We cover your legal liability for any loss or damage to other people’s property and loss or damage consequent upon damage to other people’s property resulting from the use of your car during the period of cover. The use of a caravan or trailer attached to your car is also covered. We will pay up to a total of $20,000,000 for all claims arising from the one event. Any person using your car with your permission and who complies with the terms and conditions of this policy is covered. Your employer or principal is covered if you are driving your car in. | Taxable Fringe Benefit Guide FEDERAL STATE AND LOCAL GOVERNMENTS THE INTERNAL REVENUE SERVICE January 2012 TABLE OF CONTENTS 1 Introduction 2 How To Report Taxable Fringe Benefits 3 Working Condition Fringe Benefits 4 De Minimis Fringe Benefits 5 No-Additional-Cost Fringe Benefits 6 Qualified Employee Discount 7 Qualified Transportation Fringe Benefits QTF 8 Health and Medical Benefits 9 Travel Expenses 10 Transportation Expenses 11 Moving Expenses 12 Meals and Lodging 13 Use of Employee-Owned Vehicle 14 Employer-Provided Vehicle 15 Equipment and Allowances 16 Awards and Prizes 17 Professional Licenses and Dues 18 Educational Reimbursements and Allowances 19 Dependent Care Assistance 20 Group-Term Life Insurance 3 21 Volunteers 22 Independent Contractors Appendix Contact Information INDEX

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