Human Resources
Miami University
Roudebush Hall, Room 15
501 E. High St., Oxford, OH 45056
513-529-3131
513-529-4223 (fax)
Understanding Taxable Fringe Benefits
Taxable Fringe Benefits
The IRS Publication 15-B defines a fringe benefit as "a form of pay for the performance of services." Fringe benefits are commonly regarded as extra benefits outside of a company's standard health insurance offerings.
Examples of Taxable Fringe Benefits
Taxable fringe benefits encompass a wide range of perks, from healthcare to housing. Below are some common categories:
Health Benefits
While complimentary gym memberships or medical reimbursements can be appealing, they may also be subject to taxation.
Transportation Benefits
Benefits such as a company car or public transportation subsidies are advantageous, but they might be taxable.
Housing Benefits
If you reside in a university-provided apartment, be aware that this benefit might be taxable.
Contact Payroll Services for any issues you may have regarding the topics in this section.
Payroll Services
Roudebush Hall501 E. High St., Oxford, OH 45056 payroll@MiamiOH.edu 513-529-6223
Our Mission
At Miami University, people are core to our mission. Guided by our values of Love and Honor, we are dedicated to cultivating strategic partnerships and fostering a supportive and engaged community where employees are inspired to thrive, pursue knowledge, and work with purpose. The Office of Human Resources Management stewards our human talent with an unwavering commitment to excellence, contributing to our enduring legacy of leadership and service.
