Publication 15-B 2023, Employer’s Tax Guide to Fringe Benefits Internal Revenue Service
Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. If a benefit provided to an employee doesn’t qualify as de minimis (for example, the frequency exceeds a limit described earlier), then generally the entire benefit must be included in …