||STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
MEMORANDUM NO. 2011-16
July 11, 2011
TO THE HEADS OF ALL STATE AGENCIES
|| Chief Administrative and Fiscal Officers, Business Managers,
Payroll and Human Resources Officers
|| Standard Mileage Rate Impact on the Reportability of
- The Internal Revenue Service has announced that the standard mileage
rate for business use of an automobile has been increased to 55.5
cents per mile effective July 1, 2011 through December 31, 2011.
The rate for moving expense purposes has been increased to 23.5 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 55.5
cents per mile is reportable. Do not confuse the standard mileage rate
with the GSA rate, which is currently 51 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
earnings code MIL, Account 50800.
- Questions may be directed to the Comptroller's Office as follows:
- Payroll Procedures:
- Payroll Services Division, 860-702-3447;
- Memorandum Interpretation:
- Fiscal Policy Division, 860-702-3440.
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