|
 |
|
|
STATE OF CONNECTICUT |
|
NANCY WYMAN
COMPTROLLER |
OFFICE OF
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775 |
MARK OJAKIAN
DEPUTY COMPTROLLER |
MEMORANDUM NO. 2010-01
December 31, 2009
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 50 cents per mile
effective January 1, 2010. The rate for moving expense purposes will be
decreased to 16.5 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 50 cents per mile is reportable. Do not confuse the standard mileage
rate with the GSA rate, which is currently 55 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, 860-702-3447 or 860-702-3451;
-
- Memorandum Interpretation:
-
-
- Fiscal Policy Division, 860-702-3440.
NANCY WYMAN
STATE COMPTROLLER
NW:CH
Return to Index of 2010 Comptroller's Memoranda
Return to Index of Comptroller's Memoranda
Return to Comptroller's Home Page