Use of State Vehicles for Personal Use - Denise Nappier

Denise Nappier - The treasurer said she had just dropped off a friend around 8 p.m. on Sept. 1 in the parking lot of a housing complex on Barbour Street in the north end of Hartford and noticed there were two police cars in the lot, as well as an ambulance that was transporting a resident of the apartment building.


State of CT Office of the Comtroller Memorandum No 2008-5 dtd February 19, 2008 states...

II. AUTHORITY

Effective January 1, 1986, Federal Public Law 99-44 mandates that an employee's personal use of an employer-owned or leased vehicle must be reported to the Internal Revenue Service (IRS) as taxable income. Personal use is defined as any non-business use, including commuting from an employee's home to his or her worksite. The term - vehicle - means any motorized wheeled vehicle manufactured primarily for use on public streets, roads and highways and generally includes automobiles. Except for certain exceptions as set forth later in this memorandum, all State of Connecticut employees will be subject to taxation on any state vehicle use which is not documented as business use. State agencies will be responsible for implementing the applicable reporting requirements.

The following IRS requirements and other guidelines are set forth to assist agencies in determining those employees whose use of state vehicles is deemed taxable and in reporting the dollar value, by employee, of such benefits.

There you go, was the vehicle reported to the IRS as taxable income?