I was going to suggest that the benefits would be _de minimis_ and thus nonreportable, but having read through some of the IRS guidance, I no longer think that'

I was going to suggest that the benefits would be _de minimis_ and thus nonreportable, but having read through some of the IRS guidance, I no longer think that's the case, as the ability to keep was conditional on the employees testing it. If it was instead "please take up to two programs home, and we'd appreciate any bug reports if you use them", I think that would qualify as de minimis through. In practice, I doubt the IRS would care even if they knw about it, and I suspect Microsoft's Finance/Compliance teams didn't even know about this as it seems like an Engineering Manager's own initiative. (There may of course be a different exclusion that applies -- I'm not going to read through the Internal Revenue Code to check...)