OTHER EMPLOYEE FRINGE BENEFITS (9 OF 9)
01.Core Concepts
Parsonage • Value of home or rental allowance furnished to minister is excluded Frequent Flyer Miles • Announcement 2002-18 • Frequent flyer miles and other promotional benefits (through rental car agencies or hotels) attributable to taxpayer’s business that are exchanged for free travel and upgrades etc., are not currently considered income taxable. Trump Account Contributions (for contributions made after July 4, 2026) • Exclusion from employee income for employer contribution of up to $2,500 to a Trump account for an employee or dependent.