You are here: Chapter XIII Employee Expense Reimbursement > 4. Employee Travel Expense Reimbursement > C. Travel Mileage Rates

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:

http://www.irs.gov/2014-Standard-Mileage-Rates-for-Business,-Medical-and-Moving-Announced


Mileage rates are as follows:


Effective Date Personal Vehicle Standard Rate Motorcycle Mileage Rate
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  
January 1, 2007 0.485  

 

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.

 

Process and Transaction Preparation:

 

Business Units must ensure expense reports properly capture amounts for taxable and nontaxable mileage. This may result in two expense lines for mileage:

 

  1. One for the standard, nontaxable mileage based on the IRS rate, and
  2. One for the supplemental, taxable mileage rate.

 

Supplemental Mileage

 

 

For example, if an employee working under a specific collective bargaining agreement uses a personal vehicle to transport a client 100 miles, that employee would have two entries on the expense report for mileage as follows:

 

 

 

 

Guide to Financial Operations
REV. 11/14/2014