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| Text of IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits, for Use in 2021 (PDF) Internal Revenue Service [IRS]  [Official Guidance] Feb. 8, 2021 34 pages, Feb. 5, 2021. "What's New: Cents-per-mile rule.... Qualified parking exclusion and commuter transportation benefit.... Contribution limit on a health flexible spending arrangement (FSA).... New Form 1099-NEC." |
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