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XIII.4.C
Travel Mileage Rates


SECTION OVERVIEW AND POLICIES

 

New York State reimburses employees for business use of privately owned automobiles based on the standard mileage allowance established by the Internal Revenue Service (IRS). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements above these allowances are taxable to the employee.

Standard Mileage Rates


The IRS website for current mileage information is:

 

https://www.irs.gov/uac/2017-standard-mileage-rates-for-business-and-medical-and-moving-announced

 

The GSA website for current motorcycle mileage information is:

 

http://www.gsa.gov/portal/content/100715


Mileage rates are as follows:


Effective Date Personal Vehicle Standard Rate Motorcycle Mileage Rate
January 1, 2017 0.535 0.505
January 1, 2016 0.540 0.510
January 1, 2015 0.575 0.530
January 1, 2014 0.560 0.530
January 1, 2013 0.565 0.535
January 1, 2012 0.555 0.525
July 1, 2011 0.555 0.480
January 1, 2011 0.510 0.470
January 1, 2010 0.500 0.520
January 1, 2009 0.550  
July 1, 2008 0.585  
January 1, 2008 0.505  

 

Supplemental Mileage

Some employees may be entitled to an amount above the IRS mileage rates under certain circumstances as outlined in collective bargaining agreements. For example, some collective bargaining agreements allow for employees to claim an additional $0.07 per mile when using their personal vehicle to transport clients. The additional $0.07 per mile is taxable to the employee.

 

Online Business Units

 

Business Units should use an individual expense line for standard mileage with the expense type of “Mileage - Personal Automobile” and a second expense line for the supplemental mileage with the expense type of “Mileage - Transport Client”.

 

Bulkload Business Units

 

Business Units should use expense type Bulkload (Non Tax) for the standard mileage and the expense type Bulkload (Tax) for the supplemental mileage.

 

 

 

Guide to Financial Operations
REV. 01/09/2017