We have had several questions in the last week related to how an employee calculates mileage reimbursement while working remotely. Pre-COVID mileage reimbursement was calculated from your primary work location (generally this was a University campus location – either Athens or one of our regional or extension campus locations).
Under IRS regulations, employees are responsible for getting to and from work each workday. Therefore, employees will not be reimbursed for mileage associated with their normal commutes, regardless of their remote work location in relation to their official duty station at the University (I.e., a campus location). Moreover, when an employee travels from their home to an off‐site business destination (including an airport, hotel, or other University partner location), only the difference between the mileage to the off‐site destination and the mileage of the employee’s normal commute is eligible for reimbursement. In other words, employees must deduct the mileage of their normal commute when they claim mileage for travel from their homes to business destinations.
Pre-COVID, Susie normally drives 10 miles from their home to their campus location. However, as a result of COVID-19, Susie is working from home. Susie needs to travel to a University partner location for the University department which is 50 miles from their home.
When Susie turns in a mileage reimbursement request, only 40 miles can be claimed for reimbursement (50 miles less 10 miles).
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