A draft of IRS Publication 15-B is an employer’s guide to fringe benefits in 2025. It includes the dollar limits for excludable fringe benefits (e.g., free parking; group-term life insurance). The draft does not yet have the valuation rules for employee use of company vehicles. This typically is available in mid-December, so look for an updated version of this publication. #IdeaoftheDay
Barbara Weltman
Big Ideas for Small Business, Inc.
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