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Draft of 2026 IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 8, 2025 36 pages; Dec. 5, 2025. "What's New: [1] Cents-per-mile rule.... [2] Qualified parking exclusion and commuter transportation benefit.... [3] Contribution limit on a health flexible spending arrangement (FSA).... [4] Moving expense reimbursement.... [5] Bicycle commuting reimbursements.... [6] Artificial intelligence (AI) literacy and AI development programs.... [7] Dependent care assistance exclusion from wages.... [8] Employer payments of student loans." MORE >> |
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