1. Which of the following is tax-free as a de minimis fringe benefit?

a) season tickets to sporting events b) $30 merchandise discount c)$10 cash bonus

d) a ticket to a theater event (less than $25)

2. Which of the following is a tax-free working condition fringe?

a) business use of a company car b) reimbursement for medical school for the company treasurer

c)personal long-distance calls made on the employer's phone

d) employer-paid legal fees for the drafting of a will

3.Salary advances that are repaid in the same year:

a) have no effect on taxable wages b) are not permitted under tax law c) must follow the claim of right rule d) generally increase the employers FUTA tax

4. Gifts less than $25 (de minimus) is taxable -- true or false

5. Wages are taxable:

when paid as of the date on the paycheck

when Form 941 is submitted

when constructively received