alt Personal Use of District Vehicle Log

    Assigned
    Assigned to    Vehicle #      
     
    Employee Name
    		  
    Employee ID#  Month/Year  
       
     

    Instructions: Section 274 of the Internal Revenue Service Code requires school districts which allow personal use of district vehicles to maintain logs of personal use of district vehicles for payroll tax adjustment purposes. Adjustments are made for each night the district vehicle is taken home. The flat rate of $3.00 per day is used. This represents the estimated value of the district providing a vehicle for commuting to work. The $3.00 per day rate is taxable for FIT, FICA, and Medicare.

     

    This log is to be prepared each month and submitted to the Payroll Office by the 10th day of the following month.  


    Dates on which the above numbered vehicle was driven home:


     
    1        11        21      
            
    2        12        22      
            
    3        13        23      
            
    4        14        24      
            
    5        15        25      
            
    6        16        26      
            
    7        17        27      
            
    8        18        28      
            
    9        19        29      
            
    10        20        30      
            
          31        


     


     
    Total Days      
    X
    		$3.00 per day = $         
    Employee Signature
    		Date   
    Person to whom vehicle is assigned
    		 
    Supervisors Signature
    Date
    		  
        
    Payroll Adjusted by
    Date
    		 
    Payroll Department
    CDH # - 463  


     

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    Rev. 04/14    5.09a