Is the value of de minimis fringe benefits taxable income to an employee?

Author: Alice Gilman

No. De minimis fringe benefits are excluded from an employee's income. A de minimis fringe benefit is any property or service provided to employees that has so little value (taking into account how frequently similar benefits are provided to employees) that accounting for these benefits would be unreasonable or administratively impracticable. For example, coffee and donuts provided to employees at company meetings are de minimis fringe benefits. If a benefit is provided frequently and is not administratively difficult to account for, it is not a de minimis fringe benefit.