State of Connecticut Office of the State Comptroller MEMORANDUM NO.
2008-46
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF
THE STATE COMPTROLLER 55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER
MEMORANDUM NO. 2008-46
December 15, 2008
TO THE HEADS OF ALL STATE AGENCIES
Attention:
Chief Administrative and Fiscal Officers, Business Managers,
Payroll and Human Resources Officers
Subject:
Standard Mileage Rate Impact on the
Reportability of Mileage Reimbursements
I. AUTHORITY
The Internal Revenue Service has announced that the standard mileage
rate for business use of an automobile will be decreased to 55 cents
per mile effective January 1, 2009. The rate for moving expense
purposes will be decreased to 24 cents per mile. The standard mileage rate
is used as a criterion for determining the W-2 reportability of mileage
reimbursements made to employees for the business use of their personal
vehicles. The excess of an employee's mileage payment reimbursed at a rate
higher than the standard mileage rate of 55 cents per mile is reportable.
Do not confuse the standard mileage rate with the GSA rate, which is
currently 58.5 cents.
II. PAYROLL PROCEDURES
The CO-17XP-PR, Employee Payroll Reimbursement form is to be completed
when reimbursing an employee for mileage. The payment is processed through
the Payroll Services Division.
A. Payroll coding information for non-reportable mileage
payments is as follows:
earnings code NRM, Account 50800.
B. Payroll coding information for reportable mileage
payments is as follows:
earnings code MIL, Account 50800.
III. QUESTIONS
Questions may be directed to the Comptroller's Office as follows:
Payroll Procedures:
Payroll Services Division, (860) 702-3463 or (860) 702-3451;