2026 IRS Fringe Benefit Rules: Taxation, Compliance & Reporting

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

 

Instructor

Instructor

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.

Credits

Frequently Asked Questions

Live training course/ webinar is an Online training seminar which you can access through your computer and laptop or phone and directly interact with our expert speaker and allow to ask questions during the Live webinar. Conference material used by our speaker to the Live webinar will be provide with your Instruction kit before the Training.

Recorded webinars or On-Demand are self-paced audio-visual training program that you can watch at your own pace to earn Continuing Education Units (if applicable). Online, recorded training courses are accessible whenever you choose, for an unlimited number of times. Additionally, you have three months from the purchase date to watch as many times as you like. After a live training or webinar has started, you will receive the instructions and link to access the recorded training course. If it has already been recorded, you can access it right away.

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Course Thumbnail

2026 IRS Fringe Benefit Rules: Taxation, Compliance & Reporting

icon Course Type HR & Payroll
icon Date & Time Jun 16th 2026 02:00 PM ET
icon Duration 60 Minutes
icon Instructior Dayna Reum

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  • Live
    Live session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker.
    $ 195
  • Recorded
    Recorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit.
    $ 205
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    E-transcripts is a text version of a live webinar which you will get in pdf format.
    $ 205
  • Live + Recorded
    In live and recorded session you can access your live webinar and also access your recorded part of the webinar for your reference.
    $ 215
  • Live + Recorded
    + E-transcript
    Live session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker. Recorded session is a recorded format of live webinar which you can access anytime at per your convenience without any time limit. E-transcripts is a text version of a live webinar which you will get in pdf format.
    $ 225
  • Recorded + E-transcript
    Recorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit. E-transcripts is a text version of a live webinar which you will get in pdf format.
    $ 215
  • Live + E-transcript
    Live session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker.
    $ 215
  • Recorded with Copyright
    E-transcripts is a text version of a live webinar which you will get in pdf format. Copyright is a recorded session which you can share with your colleagues.
    $ 225
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