About Publication 15-B, Employer's Tax Guide to Fringe Benefits

Publication 15-B supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.

Current revision

Publication 15-B (Print version PDF | eBook EPUB)

Recent developments

The standard mileage rates and maximum automobile fair market values have been updated for 2026 -- 03-FEB-2026

Rev. Rul. 2025-4 provides guidance regarding the income and employment tax treatment of contributions and benefits paid under a state paid family and medical leave program and the reporting requirements

Corrections to high deductible health plan eligibility and employer contribution limits in the 2024 Publication 15-B -- 15-MAY-2024

Other items you may find useful

All Publication 15-B revisions

About Form 941, Employer's Quarterly Federal Tax Return

About Form 1099-MISC, Miscellaneous Income

About Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

Notice 2021-31, Premium Assistance for COBRA Benefits

Notice 2021-15, Plans

Other current products

Related

About Publication 3, Armed Forces' Tax Guide

About Publication 15, (Circular E), Employer's Tax Guide

About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide)

About Publication 503, Child and Dependent Care Expenses

About Publication 529, Miscellaneous Deductions

About Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans

About Publication 970, Tax Benefits for Education

Page Last Reviewed or Updated: 11-Feb-2026