Date: April 16th , 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 60 Minutes

Course Overview

Fringe benefits are a key component of employee compensation, yet their tax treatment under IRS rules often presents challenges for employers, payroll professionals, and advisors. Determining which benefits are taxable, which qualify for exclusion, and how valuation and timing rules impact reporting requires careful analysis—especially in light of ongoing IRS updates, inflation adjustments, and legislative changes affecting 2026.

This course delivers a practical, real-world approach to understanding fringe benefit taxation and payroll reporting. Participants will learn how to apply fair market value principles to calculate reportable income, navigate special accounting rules for noncash benefits, and manage year-end timing considerations that influence withholding and Form W-2 reporting.

In addition, the course explores a broad range of excludable benefits, including transportation, meals, retirement planning services, educational assistance, dependent care, and employer-provided athletic facilities. Key eligibility criteria, thresholds, and limitations are clearly explained to support accurate compliance.

Learning Objectives

• Evaluate how to determine taxable versus nontaxable compensation related to employee fringe benefits
• Understand fair market value (FMV) methodologies and IRS rules for valuing noncash benefits
• Identify commonly excludable fringe benefits, including employee discounts, de minimis benefits, and working condition benefits
• Assess reporting requirements for executive-level fringe benefits such as company vehicles, aircraft usage, and stock options
• Distinguish the roles of payroll and accounts payable (AP) in ensuring accurate fringe benefit reporting.

Key Topics

• Taxable vs. nontaxable compensation
• Fair market value (FMV) calculations
• Categories of excludable fringe benefits
• Executive fringe benefit reporting requirements
• Payroll and AP coordination challenges

Credits and Other information:

• Recommended CPE credit – 1.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 60 minutes

Who Should Attend

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Payroll Professionals
• Finance professionals
• HR Professionals

About Our Speaker

Debbie Cash, CPP, is Manager of TLM Implementation at G&A Partners, bringing 30+ years of payroll expertise. She joined the firm in 2006 and now leads time and labor systems after a steady rise from payroll tax and attendance roles.