Mauve Company permits employees to occasionally use the copying machine for personal purposes.The copying machine is located in the office where the higher paid executives work, so they occasionally use the machine.However, the machine is not convenient for use by the lower paid warehouse employees and, thus, they never use the copier.The use of the copy machine may be excluded from gross income as a de minimis fringe benefit.

Question

Quizplus · Accepted Answer

The use of the copying machine as a de minimis fringe benefit can be excluded from gross income. The fact that some employees may use it more than others, or that it may be located in a particular area of the office, does not affect its status as a de minimis benefit.

Mauve Company Permits Employees to Occasionally Use the Copying Machine