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 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 publications 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
