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Introduction

SECTION 5. MAXIMUM STANDARD

Internal Revenue Bulletin 2018-2 · 2026-10-03 edition · updated 2026-10-04 · United States

AUTOMOBILE COST

For purposes of computing the allowance under a FAVR plan, the standard automobile cost may not exceed $27,300 for automobiles (excluding trucks and vans) or $31,000 for trucks and vans. See section 6.02(6) of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2018-2
Internal Revenue Bulletin 2018-2

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