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These IRS Statements are available at https://www
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p463
A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it
https://www.irs.gov/publications/p541
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/publications/p970
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https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject