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Taxable Fringe Benefits

Guidelines for identifying and recognizing taxable fringe benefits and related procedures

SAM 03.D.06

Exhibit A -- Tax treatment of scholarships, research/community programs, and awards/prizes/gifts to employee and non-employees.

Exhibit B -- Taxable Payments or Reimbursements to Employees -- Required for taxable payments or reimbursements defined in SAM 03.D.06.

Exhibit C -- Comparison of similar taxable and non-taxable fringe benefits

Taxable Fringe Benefit Matrix -- Description of each fringe benefit and UH procedure