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STATE OF CONNECTICUT |
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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.
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- A. Payroll coding information for non-reportable mileage
payments is as follows:
earnings code NRM, Account 50800.
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- 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:
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- Payroll Procedures:
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- Payroll Services Division, (860) 702-3463 or (860) 702-3451;
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- Memorandum Interpretation:
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- Fiscal Policy Division, (860) 702-3440.
NANCY WYMAN
STATE COMPTROLLER
NW:CH
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