IRS Issues Details on Tax Treatment of Work-Life Referral Plans

April 16, 2024, 3:29 PM UTC

The IRS issued frequently asked questions and answers on the tax treatment of employer-provided work-from-home referral services under a work-life program.

The FAQs clarify the value of work-life referral services provided to employees through a work-life referral program can be excluded from income and employment taxes as de minimis fringe benefits under certain circumstances, the Tuesday filing said.

These programs are an employer-funded fringe benefit providing employees with work-life referral services, which are restricted to informational and referral consultations that help workers tap into life-management resources to tackle personal, work, or family challenges.

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