is a fuel card a fringe benefit

Tax Basics - Program 38: Fringe Benefits - Company Cars: The Alternatives The exclusion doesn't apply to the following items. Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. The fact that you charge for the meals and that your employees may accept or decline the meals isn't taken into account in determining whether or not meals are furnished for your convenience. 184. You have a written policy under which you don't provide the transportation for personal purposes other than commuting because of unsafe conditions. Notice 2014-55, 2014-41 I.R.B. A highly compensated employee for this purpose is any of the following employees. Getting answers to your tax questions. The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). Personal Use of Company Car (PUCC) | Tax Rules and Reporting You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. If more than one employee commutes in the vehicle, this value applies to each employee. Certain fringe benefits that are not part of a cafeteria plan may be reported on the employee's Form W-2 as income. It also applies if the benefit is provided through a partial or total cash rebate. Withholding on supplemental wages. A cafeteria plan can't include the following benefits discussed in section 2. For this rule, a vehicle is any motorized wheeled vehicle (including an automobile) manufactured primarily for use on public streets, roads, and highways. You can take into account the services actually provided for the vehicle by using the, A government employee whose compensation is equal to or exceeds Federal Government Executive Level V. See the Office of Personnel Management website at, Neither the amount the employee considers to be the value of the benefit nor your cost for either buying or leasing the automobile determines its FMV.

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