IRS Tax Forms  
Publication 15b 2000 Tax Year

Important Changes

At the time this publication was being prepared for print, Congress was considering legislation containing provisions that could affect the amounts of pay used in this publication to define highly compensated employees, key employees, control employees, and qualified employees for 2001. See Publication 553, Highlights of 2000 Tax Changes, for information on whether the legislation was enacted and, if so, whether these amounts changed. Publication 553 will be available on the IRS web site at www.irs.gov in January 2001.

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 2001 is 34 1/2 cents a mile. See Cents-Per-Mile Rule in chapter 3.

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.

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