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You will have to add as Miscellaneous Income
Using a company car for business purposes is not considered a fringe benefit, while personal use is a taxable fringe benefit. Personal use of a company car includes commuting to and from work, so this is what you will add here.
Would you happen to know the mileage rate? 0.55 a mile?
The 2020 rate is 57.5 cents per mile driven for business use, but see below, in your case the Commuting Valuation Rule may be more beneficial since this amount will be added as income. Please read the link below regarding the Company car rules. It just seems the accountant might have provided a little more guidance and you need to make sure you are keeping the correct records. Let me know if you have any other questions.
From Fringe Benefit Guide - Internal Revenue Service
Commuting Valuation Rule
Personal use for commuting can be valued at $1.50 each way if all the following conditions are met:
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