OTHER EMPLOYEE FRINGE BENEFITS (3 OF 9)
01.Core Concepts
De Minimis Fringe Benefits • Any property or service where the value is so small as to make accounting impractical • Occasional meal money provided due to overtime work • Employer provided eating facilities if provided on non-discriminatory basis Qualified Transportation • Transportation to work, transit pass, parking • Commuting limit: $340 per month (2026) • Parking limit: $340 per month (2026) • May be discriminatory • Not deductible by employer after 2017 (TCJA)