2026 IRS Fringe Benefit Rules: Taxation, Compliance & Reporting

HR & Payroll
Jun 16th 2026 02:00 PM ET
Dayna Reum
60 Minutes

Details

Employers are offering more fringe benefits than ever as a way to attract talent, control costs, and improve employee morale. But as these benefits expand, IRS scrutiny is increasing right along with them.

The IRS continues to emphasize proper taxation of fringe benefits when required. That means employers must correctly apply non-taxable fringe benefit rules, maintain proper substantiation, and accurately determine when a benefit becomes taxable. Missteps can quickly lead to compliance issues, payroll errors, and penalties.

This webinar cuts through the confusion. This session by Dayna J. Reum, CPP, FPC, will walk through current fringe benefit rules, explain how the IRS evaluates fair market value, and review recent OBBBA updates impacting transportation and moving expense taxation. The focus is practical and compliance-driven, with clear guidance you can apply immediately.

Participants will leave with a solid understanding of how the IRS views fringe benefits, which benefits qualify for exclusion, and how to properly handle taxable benefits when they arise. 

Key Areas

·       Review FMV (Fair Market Value) and how the IRS determines it.

·       Discussion on No additional cost services, employee discounts, working condition fringe benefits & De minimis Fringe Benefits.

·       Review qualified transportation benefits

·       Discuss several excludable fringe benefits such as Retirement planning, athletic facilities, achievement awards etc.

·       Discuss fringe benefits that should be taxable

·       Review Moving/Relocation Expenses

·       Review executive taxation items, like spousal travel. Company aircraft usage etc.

·       Once a benefit is determined taxable, how to handle it

·       Brief overview of how to handle any fringe benefits that AP pay.

·       Updates for the OBBBA to transportation and moving expense taxation


Why You Should Attend:

This webinar will help employers and payroll professionals confidently navigate the growing complexity of fringe benefit taxation and IRS compliance requirements. Attendees will gain practical guidance on determining taxable versus non-taxable benefits, understanding fair market value rules, and properly handling payroll reporting obligations. The session will also provide important updates on OBBBA changes affecting transportation and moving expense taxation, along with real-world insight into executive compensation and other commonly misunderstood fringe benefits. Participants will leave with actionable strategies to reduce compliance risks, avoid payroll errors, and ensure accurate treatment of employee benefits.

Who Should Attend:

·       Payroll Executives/Managers/Administrators/Professionals/Practitioners/Entry Level Personnel

·       Human Resources Executives/Managers/Administrators

·       Accounting Personnel

·       Business Owners/Executive Officers/Operations and Departmental Managers

·       Lawmakers

·       Attorneys/Legal Professionals

 

Credits

teacher-image

Dayna Reum

Payroll Expert
Dayna is currently the Director of Payroll Operations at Ann & Robert Lurie Children’s Hospital of Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.

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