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Text of IRS CCM 201810007: Tax Treatment of Employer-Provided Tax Preparation Services as Part of Employer's International Tax Equalization Program (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Mar. 9, 2018
"The tax preparation services provided by Taxpayer for the benefit of its employees working in foreign countries are includable in the employees' gross income. [2] The amount includable in the employees' gross income is the fair market value of the tax preparation services. [3] The fair market value of the tax preparation services constitutes wages for FICA tax purposes. [4] The fair market value of the tax preparation services constitutes wages for purposes of FITW, unless Taxpayer had a reasonable belief that such value would be excludable from the employees' gross income under Section 911 or Taxpayer was required by the law of a foreign country to withhold income taxes on such value."
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