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What Fringe Benefits Am I Paying Taxes On? 
 
by kmhagen July 22, 2005

Moving Expense Reimbursements

If your employer directly or indirectly pays for moving expenses that would have been deductible if you had paid them, the payments are not included in your income. If your employer pays you a moving expense allowance, you should include it in your taxable income and report your actual moving expenses on Form 3903.

No-Additional-Cost Services

These are excess capacity services such as airline, bus, or train tickets, hotel rooms, or telephone service provided to you as an employee for free, at cost, or at a reduced price. These are not included in your income if your employer provides the same services to customers in the ordinary course of the line of business, and it does not have a substantial additional cost to provide you with the services.

Reciprocal agreements for an unrelated employer to provide no-additional-cost services may qualify for exclusion if the following tests are met:

  • The service is the same type of service provided by your employer in the line of business in which you work.
  • Your employer and the unrelated employer have a written reciprocal agreement under which a group of employers from both employers may receive no-additional-cost services from the other employer.
  • Neither employer incurs any substantial additional cost in providing the service.

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