2.03.1 Compensation (6)

Question 問題
Which of the following fringe benefits cannot be excluded from an employee's income?

A. Transportation up to $260 per month for combined commuter highway vehicle transportation and transit passes, and $260 per month for qualified parking.

B. Holiday gifts, other than cash, with a low fair market value.

C. Qualified employee discounts given employees on certain property and services offered to customers in the ordinary course of the line of business in which the employees perform services.

D. Memberships in municipal athletic facilities 公営運動施設 for employees, their spouses, and their dependent children.

The correct answer is 正解は、[D. Memberships in municipal athletic facilities for employees, their spouses, and their dependent children.]
事業所内の運動施設の使用は非課税となりますが、公営施設の会費は非課税とはなりません。
参考：Qualified transportaionは2018年は$260まで、2019年は$265まで非課税。