Have a Tax Question? Ask a Tax Expert
I advise you to talk with your boss before taking any actions.
Generally - all these are forms of pay for the performance of services - or fringe benefits.
Any fringe benefit the company provides is taxable and must be included in the recipient's pay unless the law specifically excludes it.
For situations when a specific fringe benefit may be considered as not taxable - see IRS publication 15B - www.irs.gov/pub/irs-pdf/p15b.pdf
Based on your information - I do not see any reason for these fringe benefits to be treated as not taxable.
Because the recipient in your case is an employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement.
You will find more details in the publication referenced above.
Let me know if you need any help