Future developments. The IRS has created a page on IRS.gov for information about Publication 15-B, at www.irs.gov/pub15b. Information about any future developments affecting Publication 15-B (such as legislation enacted after we release it) will be posted on that page.

Employer-provided cell phones. The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. For details, see Employer-Provided Cell Phones , De Minimis (Minimal) Benefits , and Working Condition Benefits , in section 2.

Cents-per-mile rule. The business mileage rate for 2012 is 55.5 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. See Cents-Per-Mile Rule in section 3.

Qualified parking exclusion and commuter transportation benefit. For 2012, the monthly exclusion for qualified parking is $240 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $125. See Qualified Transportation Benefits in section 2.

Expiration of benefits for volunteer firefighters and emergency medical responders. The gross income exclusion for benefits provided to volunteer firefighters and emergency medical responders expired on December 31, 2010.

Simple cafeteria plans. The Patient Protection and Affordable Care Act amended code section 125 to allow eligible employers' cafeteria plans to qualify as simple cafeteria plans. Simple cafeteria plans as described in section 1 will be treated as meeting certain nondiscrimination requirements.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.