Search Results: Personal Use

The determination of whether an item is considered to be de minimis is based on the facts and circumstances of each case.

When an employer-provided car is used for both business and personal purposes, employers must value the personal use of the car to identify the amount that must

All employees are issued equipment to do their job.

The exclusion for de minimis fringe benefits recognizes that the value of some property or services provided by an employer to an employee is so small as to mak