Certain fringe benefits that are not part of a cafeteria plan may be reported on the employee's Form W-2 as income.

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Fringe benefits that are not part of a cafeteria plan and are considered taxable by the IRS must be reported as income on the employee's Form W-2. Examples of taxable fringe benefits include employer-provided housing, personal use of a company car, and certain educational assistance programs.

Certain Fringe Benefits That Are Not Part of a Cafeteria