IRS Links  

• IRS Web Site
• IRS Publication 15-B Employers Tax Guide to Fringe Benefits
• IRS Publication 503 -Child & Dependent Care Expenses
• RS Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans
• IRS Notice 2010-59
  Provides guidance on Section 9003 of the Patient Protection and Affordable Care Act, as it relates to OTC medicines/drugs.
• IRS Notice 2011-5
  Modifies IRS Notice 2010-59 regarding use of debit cards with FSAs and HRAs
• IRS Q&As on 2010 OTC Changes