How should an employer report de minimis fringe benefits paid to its employees?
If the de minimis fringe benefits qualify for exclusion, no reporting is required by the employer.
If the de minimis fringe benefit paid to an employee is taxable, the employer should include these amounts in the employee’s wages on Form W-2,
Of course, these would be subject to income tax withholding. If the employees are covered for social security and Medicare, the value of these benefits is subject to withholding for these taxes also.