4.1. ERMUSR 05-12-2009 - Laserfiche WebLink

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vehicle. If this was an unusual situation for the employee, that is, generally occurring no more than once a month, the commuting could be considered a nontaxable de minimis fringe benefit. Example: An agency requires an employee to take home a van to carry displays and equipment to a trade show the next day. In this situation, the commuting could be valued at $1.50 for the trip from the office to home since the agency is requiring the employee to use a specific vehicle for valid business reasons (assuming the other rules listed above are met). If this was an unusual situation for the employee, that is, generally occurring no more than once a month, the commuting could be considered a nontaxable de minimis fringe benefit. Qualified Nonpersonal Use Vehicle Use of a qualified Nonpersonal use vehicle, including commuting, is excludable to the employee; and recordkeeping and substantiation by the employee are not required by the IRS. Reg. ~ 1.274- ST(k; Reg. ,¢ 1.132-5(li) Qualified Nonpersonal Use Vehicle A qualified nonpersonal use vehicle is any vehicle that the employee is not likely to use more than minimally for personal purposes because of its design. Qualified nonpersonal use vehicles generally include.all of the following vehicles. • Clearly marked police and fire vehicles* • Unmarked vehicles used by law enforcement officers if the use is officially authorized* • Qualified specialized utility repair truck* • An ambulance or hearse used for its specific purpose • Any vehicle designed to carry cargo with a loaded gross vehicle weight over 14,000 pounds • Delivery trucks with seating for the driver only, or the driver plus a folding jump seat • A passenger bus with a capacity of at least 20 passengers used for its specific purpose • Construction or specially designed work vehicles, (i.e., bucket trucks, dump trucks, cement mixers, forklifts, garbage trucks) • School buses • Tractors, combines and other special-purpose farm vehicles. Reg. ,¢ 1.274-(k)(2) * These vehicles are discussed in greater detail below. Clearly Marked Police, Fire, or Public Safety Officer Vehicles A clearly marked police, fire, or public safety officer vehicle qualifies only if the following apply: 53