Personal Use Of An Employer-Provided Vehicle

Personal use of an employer-provided vehicle can include the following:
 Commuting between a personal residence and work location
 Local transportation unrelated to the organization’s trade or business (small personal detours while on business aren’t considered personal use)
 Vacation or weekend use
 Use by individuals other than company employees employee use of “qualified non-personal use vehicles” is considered a working condition fringe benefit and not personal use. Qualified nonpersonal use vehicles include:
Detailed records documenting business and personal use should be maintained by employees for vehicles used both for business and personal purposes. Records should include mileage, date, destination and purpose for each trip. Absent