Learn about the new mileage reimbursement rate
(Effective January 1, 2013)
The Internal Revenue Service periodically updates the maximum
mileage rate that employers can reimburse employees for
business-related use of their own personal vehicle. The IRS
recently announced that the rate will be increased to 56.5 cents
per mile starting January 1, 2013.
Please note that the mileage rate used for reimbursement is
based on when the mileage was incurred, not when it is
reimbursed. Therefore, mileage incurred in 2012 that is
reimbursed in 2013 will be reimbursed at the 2012 rate of 55.5
cents per mile.
The Mileage Report that may be used to document local, intercity
mileage, parking, and tolls is located on the AP travel website
(https://www.uh.edu/finance/pages/AP_Travel.htm).
The driver must provide a point-to-point itemization of
locations driven, the business purpose, and support the miles
claimed with odometer readings or an Internet mileage calculator
(e.g., Mapquest).
If you have any questions about the mileage rate, please contact
Sandra Silva (3-5883 or
ssilva@central.uh.edu) or Edwin
Rodas (3-8961 or
emrodas@central.uh.edu).
New Non-Taxable Mileage Rate for Moving Expenses
(Effective January 1, 2013)
The IRS also made a change to mileage related to moving and
relocation expenses effective January 1, 2013. Part of the
mileage associated with moving expenses is non-taxable and part
is taxable. The table below indicates the taxable and
non-taxable mileage rates related to moving expenses. For the
calendar year 2013, non-taxable mileage rate will be increased
to 24 cents per mile:
For Moving Mileage Incurred |
�Non-Taxable |
Taxable |
Total |
January 1, 2012 - December 31, 2012 |
23.0 cents per mile |
32.5 cents per mile |
55.5 cents per mile |
January 1, 2013 and after |
24.0 cents per mile |
32.5 cents per mile |
56.5 cents per mile |
If you have any questions about moving expenses, please contact
Keith Gernold (3-8710 or
kgernold@central.uh.edu).
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