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Notice 2019-08: Values for employee-use of employer-provided vehicles

Employee-use of employer-provided vehicles

Notice 2019-08 appears in the Internal Revenue Bulletin (IRB) 2019-03 (dated January 14, 2019) and provides values for 2018 with respect to employee personal use of employer-provided vehicles for income tax and employment tax purposes.


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Notice 2019-08 provides the maximum fair market value of a vehicle eligible to use the fleet-average and cents-per-mile special valuation rules. The notice also provide interim guidance on new procedures for calculating the inflation adjustments to the maximum values for use with the special valuation rules under measures enacted by Pub. L. No. 115-97 (the tax law known as the “Tax Cuts and Jobs Act”). 

Read text of Notice 2019-08 in IRB 2019-03 [PDF 382 KB] 

Notice 2019-08 provides:

  • The maximum value of an employer-provided vehicle first made available to employees for personal use in calendar year 2018 for which the vehicle cents-per-mile valuation rule may be applicable is $50,000. 
  • The maximum value of an employer-provided automobile first made available to employees for personal use in calendar year 2018 for which the fleet-average valuation rule may be applicable is $50,000.

For 2018 and 2019, because of a “lack of data,” separate maximum values for trucks and vans for use with the vehicle cents-per-mile and fleet-average valuation rules are not published.

The IRS notice states that the IRS and Treasury Department anticipate that further guidance will be issued in the form of proposed regulations and expect that the regulations will be consistent with the rules provided by Notice 2019-08.

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