TN 24 (03-12)
RS 01402.045 De Minimus Fringe
Any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the employer) so small as to makes accounting for it unreasonable or administratively impractical.
B. Policy for de minimus fringe
A fringe benefit that qualifies as a “de minimus fringe” is not wages.