"State Vehicle Commuting" - Montana

State Vehicle Commuting is a legal document that was released by the Montana Department of Corrections - a government authority operating within Montana.

Form Details:

  • Released on March 26, 2012;
  • The latest edition currently provided by the Montana Department of Corrections;
  • Ready to use and print;
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  • Fill out the form in our online filing application.

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State of Montana
DEPARTMENT OF CORRECTIONS
STATE VEHICLE COMMUTING
This form is only applicable to employees using a State vehicle to commute from the employee’s
residence to the worksite and to employees sharing or benefitting from regular commuting.
Please verify the number of days per pay period the employee plans to commute using a State
vehicle. It is the responsibility of the employee to notify the payroll office of any changes in
vehicle usage.
In accordance with 26 CRF ss 1.61-21(f)(3), and IRS Publication 15-B (2009), p. 24,
“Commuting Rule” employees commuting and sharing or benefitting from regular commuting
will be taxed on $3.00 per day non-cash compensation for each day commuted to and from work.
For example, calculation of the number of days per pay period for an employee driving four days
per week would be determined as follows:
4 days per week x 52 weeks per year = 208 – 15 (days vacation) = 193
26 (number of
pay periods per year) = 7.42 days per pay period.
Employee Name (printed)
Days per period of car usage
Payroll location
Date vehicle usage started
Employee Signature
Date
Employee ID #
DOC 1.2.18, Fleet Vehicle Operation & Management (Attachment) – State Vehicle Commuting – Revised 03/26/12 - Page 1 of 1
State of Montana
DEPARTMENT OF CORRECTIONS
STATE VEHICLE COMMUTING
This form is only applicable to employees using a State vehicle to commute from the employee’s
residence to the worksite and to employees sharing or benefitting from regular commuting.
Please verify the number of days per pay period the employee plans to commute using a State
vehicle. It is the responsibility of the employee to notify the payroll office of any changes in
vehicle usage.
In accordance with 26 CRF ss 1.61-21(f)(3), and IRS Publication 15-B (2009), p. 24,
“Commuting Rule” employees commuting and sharing or benefitting from regular commuting
will be taxed on $3.00 per day non-cash compensation for each day commuted to and from work.
For example, calculation of the number of days per pay period for an employee driving four days
per week would be determined as follows:
4 days per week x 52 weeks per year = 208 – 15 (days vacation) = 193
26 (number of
pay periods per year) = 7.42 days per pay period.
Employee Name (printed)
Days per period of car usage
Payroll location
Date vehicle usage started
Employee Signature
Date
Employee ID #
DOC 1.2.18, Fleet Vehicle Operation & Management (Attachment) – State Vehicle Commuting – Revised 03/26/12 - Page 1 of 1