IRS Finalizes 2025 Publication 15-B

December 30, 2024, 6:47 PM UTC

The final 2025 federal employer’s guide for fringe benefits was released Dec. 23 by the Internal Revenue Service.

The only substantive changes from the draft of the 2025 Publication 15-B, Employer’s Tax Guide to Fringe Benefits, were to add the 2025 standard mileage rate of 70 cents per mile and the maximum value of a vehicle for which the mileage rate can be used, which is $61,200 in 2025. These figures were represented by placeholders in Publication 15-B’s drafts.

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