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Tax Law (Questions About Taxes)/company vehicles/ personal miles


I am a superintendent for a large construction company, we have now been told that our company vehicle is considered a fringe benefit and we will be charged for the use of the vehicle. I am having trouble finding any law that states my commute from my house to the job site is considered personal miles, can you help me find this information or let me know what the law states? Thanks for your help, P.S. i live and work in Michigan, don't know if that matters.

Thank you for inquiring about this issue and we have some information that will be helpful to you. According to the US tax code, when you drive your own vehicle, the miles you spend to commute from your house to work are not considered a business expense. However, if the car belongs to the employer and you drive to commute from your house to work and vice-versa it will fall under fringe benefit and you will need to pay tax for it.

You can verify the 535 publication, under business miles. As a Michigan resident, employed in the state of Michigan, the Michigan state tax law regarding this issue has priority over the Federal tax law.  

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Bruno Drummond, CPA & MSA


International Taxation, Corporate and Individual Taxation.


Corporate and Pass-true entities.



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