Athletic Facilities
| If your employer provides you with the free or low-cost use of an employer-operated gym or other athletic club on your employer’s premises | If your employer pays for a fitness program at an off-site resort hotel or athletic club |
| the value is not included in your income | the value is included in your income |
Employee Discounts:
| Excluded from income | Not excluded from income |
| Discounts on property or services offered to customers in the ordinary course of the line of business in which you work The exclusion is limited to : The price charged nonemployee customers * employer’s gross profit percentage on property or 20% on services | Discounts on real property or property commonly held for investment (stock or bonds) |
PSQ
Source: http://www.irs.gov
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