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Commuting in Company Vehicles

The value of an employer-provided car or other vehicle for commuting is $1.50 per one-way commute (that is, from home to work or from work to home), if you, the employer, meet all the following requirements:

If more than one employee commutes in the vehicle (such as in an employer-sponsored car pool), the amount includible in the income of each employee is $1.50 per one-way commute. Similar rules apply when an employer provides transportation to employees for commuting purposes due to unsafe conditions. The unsafe conditions may exist around the individual's home or the workplace.


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