STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2002-42
November 26, 2002
TO THE HEADS OF ALL STATE AGENCIES
|Attention:||Chief Administrative and Fiscal Officers, Business Managers, and Payroll and Personnel Officers|
|Subject:||Decrease in Standard Mileage Rate|
The Internal Revenue Service has announced that the standard mileage rate for business use of an automobile has been decreased to 36 cents per mile effective January 1, 2003. The rate for moving expense purposes has been decreased to 12 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 36 cents per mile is reportable. Do not confuse the standard mileage rate with the GSA rate, which is 36.5 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:
B. Payroll coding information for reportable mileage payments is as follows:
III. 9916 TRAVEL AND TRAINING FUND
The procedure for reimbursements paid from the 9916 Travel and Training Fund remains the same. Non-reportable and reportable reimbursement portions are submitted on one CO-17XP-PR. The appropriate union SID should be used.
Please direct questions or requests for assistance as follows:
Personnel Issues: Agency Personnel Officer;
Memorandum Interpretation: Policy Services Division, (860) 702-3440;
9916 Travel and Training Payments Procedures:
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