Personal Vehicle

For the business-related use of a personal vehicle, the employee will be reimbursed at a rate based on the Federal IRS approved highway mileage guides. Mileage reimbursement covers fuel, maintenance/repairs, insurance, transportation and operating costs, so these will not be reimbursed separately.  The employee will not be reimbursed for the cost of vehicle purchase or lease.

In addition to the mileage allowance, tolls and necessary parking charges may be reimbursed.

The University does not assume liability for damage to personal automobiles used on University business and does not assume liability for deductibles or any other uninsured loss to the vehicle. Expenses for vehicle repairs are not reimbursable. Under no circumstances will the University reimburse parking fines and moving violations on personal vehicles.

Personal Vehicle Mileage Rate:

• $.405/mile for travel on or after February 1, 2005
• $.485/miles for travel on or after September 12, 2005
• $.445/miles for travel on or after January 1, 2006
• $.485/miles for travel on or after January 1,2007
• $.505/miles for travel on or after January 1, 2008 until July 1, 2008
• $.585/miles for travel on or after July 1, 2008

Documentation Required

Employees should keep a record (e.g., spreadsheet, notebook or ledger; AAA triptic or mapquest printout) of their use of their private vehicle for business travel.  The written record should include:

• the dates and points (City, State) of departure and arrival
• business purpose of the trip
• total mileage
• calculation of reimbursement (total mileage * mileage rate)

Other Forms of Transportation

For local business transportation, employees will be reimbursed for bus, subway, or other mass transportation, shuttle, taxi fares, or private car service plus reasonable tips.

Documentation required

Employees should attempt to obtain a receipt from the driver or transportation company.  The original receipts for fares must include:

• the dates and points of origin and destination
• passengers names
• the total amount of the fare
• proof of payment

If it is not possible to obtain a receipt for ground transportation, the employee should list the trip in a spreadsheet, notebook or ledger.  The employee should record the date of the trip, the points of origin and destination, the business purpose of the trip and the fare paid.

Commuting or Parking Costs

Commuting or parking costs from home to place of work/business are taxable to a University employee. The University does not reimburse for these costs.   If a department chooses to do so, this must be documented and the employee must be informed that this reimbursement is taxable and will be reported to Payroll for reporting on Form W-2.