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4.1. ERMUSR 05-12-2009
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4.1. ERMUSR 05-12-2009
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than commuting) of the vehicle outside the limit of the public safety officers obligation to respond to an emergency <br />prohibited. <br />Section 402(1)(4)(C) states that a public safety officer is a law enforcement officer, a firefighter, a chaplain, or as a <br />member of a rescue squad or ambulance crew. As such, your utility vehicles do not qualify as nonpersonal use <br />vehicles because your drivers are not public safety officers. <br />Enclosed you will find Publication 15-B, part of the 2009 Taxable Fringe Benefit Guide, and Regulations on who <br />is a public safety officer. Note-See Publication 15-B and page 53 of the Taxable Fringe Benefit Guide for other <br />types of vehicles that are qualified nonpersonal use vehicles. <br />#2. Since the taxable vehicle fringe benefit is minimal, assuming the commuting valuation rule is used, I have no <br />problem with you reporting the taxable fringe benefit moving forward. <br />#3. I can't say for sure that your employees qualify for the commuting rule of $1.50 per commute. Publication 15-B <br />(Page 21) and the Taxable Fringe Benefit Guide (Page 52) provides the requirements to take the commuting <br />valuation rate. For example, one requirement is that the employer have a written policy prohibiting personal use <br />other than to commute. You should review the rules and make a determination if the commuting valuation rule <br />may be used. <br />#4. It would appear that your van does qualify as a qualified nonpersonal use vehicle. However, you should make <br />this determination based on the van requirements of the Taxable Fringe Benefit Guide (Page 54 & 55) and <br />Publication 15-B (Page 19). <br />#5. The proper taxation is on a case by case basis. See the Taxable Fringe Benefit Guide (Pages 48 - 52) and <br />Publication 15-B (Pages 19 - 24) for the various rules to compute the vehicle fringe benefit. <br />~ hope this helps! Also, please call me at 651-312-7722 if you have any other questions <br />Sincerely, <br />~~' ~ r'~ <br />~"~ ~ °. <br />Steve Bruzda <br />FSLG Specialist <br />Letter 3575 (Rev. 01-2003) <br />Catalog Number: 34413) <br />
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