Rev. Proc. 2012-13

(IRS notes that for business automobiles that employee drives home, value of personal use to be reported on W-2; value of personal use can be computed via IRS-specified business mileage rate for automobiles costing $15,900 or less (trucks and vans costing $16,700 or less); for vehicles valued in excess of such amount, annual lease value computation must be used as determined by IRS annual lease value table; for fleet-average valuation rule to apply, the amount for automobiles is $21,000 and $21,900 for trucks and vans).

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