Employees
(ii) Employees. An employee, in lieu of substantiating the business/investment use of an employer-provided vehicle under 1.274-5T, may substantiate any exclusion allowed under section 132 for a working condition fringe by including in income the commuting value of the vehicle (determined by the employer pursuant to 1.61-21(f)(3)) if all the following conditions are met: (A) The vehicle is owned or leased by the employer and is provided to one or more employees for use in connection with the employer's trade or business and is used in the employer's trade or business, (B) For bona fide noncompensatory business reasons, the employer requires the employee to commute to and/or from work in the vehicle, (C) Under a written policy of the employer, neither the employee, nor any individual whose use would be taxable to the employee, may use the vehicle for personal purposes, other than for commuting or de minimis personal use (such as a stop for a personal errand on the way between a business delivery and the employee's home), (D) Except for de minimis personal use, neither the employee, nor any individual whose use would be taxable to the employee, uses the vehicle for any personal purpose other than commuting, (E) The employee required to use the vehicle for commuting is not a control employee (as defined in 1.61-21(f)(5) and (6) required to use an automobile (as defined in 1.61-21(d)(1)(ii)), and (F) The employee includes in gross income the commuting value determined by the employer as provided in 1.61-21(f)(3)(to the extent that the employee does not reimburse the employer for the commuting use).