2019 - Fringe Benefits Blitz for 2019: Taxing and Reporting Fringe Benefits

Transportation Fringe Benefits
What are the four allowable methods to calculate the personal use of a company car
How to calculate the taxable wages for the personal use of a company vehicle using one of the four accepted IRS methods
When an auto allowance is considered taxable wages and when it is not
IRS 132 transportation fringe benefits including parking, bus passes and tokens and bicycles—when to tax and when not too—what are the limits and were they affected by the new tax bill?
Calculating the personal use of a company aircraft even if there is a business trip involved somewhere
Section 132 Fringe Benefits
Working Condition Fringe Benefits
De Minimis Fringe Benefits
Employee Discounts
No additional cost services
Employee Achievement Awards for Length of Service and Safety-the changes under the new tax bill
Prizes and Awards—Cash and Noncash
Cell phones
Gift certificates and gift cards
Holiday gifts
Meals, Clothing, Housing and Education Fringe Benefits
The changes to employer provided relocation under the new federal tax bill
On-site lodging taxation and reporting
Taxing lodging for executives such as vacation condos
Providing meals for employees—is it taxable or not?
Are the rules different for on-site cafeterias
What if the employee pays for the meal—does that affect taxation
What to do with occasional meals
How does the new tax bill affect providing meals to employees
Educational assistance programs and taxation
Third Party Sick Pay
What is third party sick pay
When is the third party not the employer’s agent and when are they
How does the status of the employer’s agent affect the taxation and reporting of third party sick pay
When is third party sick pay taxable for income tax
When is third party sick pay taxable for FICA and FUTA
When is third party sick pay nontaxable
Who reports the payments for third party sick pay for such forms as the 941 and W-2
The latest version of IRS Third Party Sick Pay form
What happens to the taxation if the employee pays a portion of the premium