State of Connecticut Office of the State Comptroller MEMORANDUM NO.
2008-26
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF
THE STATE COMPTROLLER 55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER
MEMORANDUM NO. 2008-26
July 16, 2008
TO THE HEADS OF ALL STATE AGENCIES
Attention:
Chief Administrative and Fiscal Officers, Business Managers,
Payroll and Human Resources Officers
Subject:
Mileage Reimbursements Paid to State Employees
I. AUTHORITY
The Internal Revenue Service has announced that the standard mileage
rate for business use of an automobile has been increased to 58.5
cents per mile effective July 1, 2008 through December 31, 2008.
The rate for moving expense purposes has been increased to 27 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 58.5
cents per mile is reportable. Do not confuse the standard mileage rate
with the GSA rate, which is currently 50.5 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;
