Which option is generally NOT considered a de minimis fringe benefit?

A subscription to business periodicals is generally not considered a de minimis fringe benefit because it typically provides substantial value in relation to the frequency and nature of the benefit provided. De minimis fringe benefits are minor perks that are so small in value that accounting for them would be unreasonable or administratively impractical. Examples of de minimis benefits usually involve low-cost items or infrequent gifts, which do not significantly impact a person's compensation.

Occasional tickets to sporting events, traditional holiday gifts, and occasional personal use of a company telephone all tend to fall under what could be classified as de minimis fringe benefits. These benefits are often infrequent and of low monetary value, making them less significant in the overall context of compensation. In contrast, a subscription to business periodicals represents a more consistent and potentially higher value benefit, which necessitates tax consideration and reporting.