Cents-per-mile rule. The standard mileage rate you can use under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee in 2009 is 55 cents per mile. See Cents-Per-Mile Rule in section 3.

Increase in qualified parking exclusion and commuter transportation benefit. For 2009, the monthly exclusion for qualified parking increases to $230 and the monthly exclusion for commuter highway vehicle transportation and transit passes increases to $120. See Qualified Transportation Benefits on page 19.

Volunteer firefighter and emergency medical responder benefits. After 2007, gross income of volunteer firefighters and emergency medical responders who are part of a qualified volunteer emergency response organization shall not include any qualified state and local tax benefit and any qualified payment. For more information, see Volunteer Firefighter and Emergency Medical Responder Benefits on page 20.

Qualified bicycle commuting reimbursement. After 2008, qualified transportation fringe benefits include any qualified bicycle commuting reimbursement. For more information, see Qualified Transportation Benefits on page 19.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. It contains information for employers on the employment tax treatment of fringe benefits.