In general, a de minimis benefit is one for which, considering its value and the frequency with which it is provided, is so small as to make accounting for it unreasonable or impractical.
In determining whether a benefit is de minimis, you should always consider its frequency and its value. An essential element of a de minimis benefit is that it is occasional or unusual in frequency. It also must not be a form of disguised compensation.
Whether an item or service is de minimis depends on all the facts and circumstances. In addition, if a benefit is too large to be …read more

In a 14 July post, TaxGirl reports small purchases for which a Tax Return has to be filed for each purchase.
June
Total purchases: $3.95
Total tax owed for June: $ .28
May
Total purchases: $16.83
Total tax owed for May $1.18
April
Total purchases: $ .99
Total tax owed for April $ .07
March
No purchases
Total tax owed for March 0
February
Total purchases $8.84
Total tax owed for February $.62
January
Total purchases $4.11
Total tax owed for January: $.29
She questions the reasonableness of the wasted time and administrative burden:
. . . I would have to file six different returns to date – and paid the princely sum of a total of $2.44 (with six …read more