STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2010-36
December 20, 2010
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|
The Internal Revenue Service has announced that the standard mileage rate for business use of an automobile will be increased to 51 cents per mile effective January 1, 2011. The rate for moving expense purposes will be increased to 19 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 51 cents per mile is reportable. Do not confuse the standard mileage rate with the GSA rate, which is currently 50 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.
Payroll Services Division, 860-702-3447;
Fiscal Policy Division, 860-702-3440.
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