Is there a dollar limit on de minimis fringes?

Author: Alice Gilman

No. Although conventional wisdom has it that the IRS's ceiling on de minimis fringe benefits is $25, the IRS has never actually issued such a determination. De minimis fringe benefits have no dollar value or so little value that keeping track of them would be administratively difficult for an employer. No matter how small, cash and cash-equivalent benefits, such as gift cards, can never be considered de minimis benefits because they are easily valued and tracked.