[Cobo] Quick Question

[David Sims]

That is correct, Kathy.

In line with James original question, if someone went directly to the other work location directly from home, that would be considered commuting and not reimbursable.  If the person went directly home from the other work location, that is not reimbursable as well.  If the person went back to their home office from the other work location to conduct business that could be reimbursable mileage between the two work stations.  Finally, if the person started the day at their home location, traveled to another work location to conduct business and returned back to their home location, the round trip could be reimbursable.  Of course, all of this is subject to each school's policies.

Basically, whenever you go from home to work and work to home (either your home location or other work location) it is considered personal expense and not reimbursable according to the IRS.

David

From: Elliott, Kathy [mailto:kathy.elliott at okstate.edu]
Sent: Tuesday, October 15, 2013 9:55 AM
To: Myron Pope; David Sims; James Hurst; Cobo at lists.onenet.net
Subject: RE: [Cobo] Quick Question

Myron:

Yes, you can be reimbursed for travel between work locations.  You have a work station and then any other work related travel from your work station is reimbursable according to IRS rules.  Your institution may not reimburse it, but according to the IRS they can without it being  taxable income to you (as reimbursement for commuting expenses would be).

Hope this helps!

k

Kathy Kamm Elliott
Associate Vice President and Controller
Oklahoma State University
207 Whitehurst Hall
Stillwater,  OK  74078-1041
405.744.4188
405.744.6404 (Fax)
kathy.elliott at okstate.edu<mailto:kathy.elliott at okstate.edu>

We've got two lives.  One we're given and the other one we make.
Mary Chapin Carpenter


From: cobo-bounces at lists.onenet.net<mailto:cobo-bounces at lists.onenet.net> [mailto:cobo-bounces at lists.onenet.net] On Behalf Of Myron Pope
Sent: Tuesday, October 15, 2013 9:33 AM
To: David Sims; James Hurst; Cobo at lists.onenet.net<mailto:Cobo at lists.onenet.net>
Subject: Re: [Cobo] Quick Question

Thanks, David.  I have a follow up to that one.  What if there are multiple locations for a "place of employment", such as for your institution?  Would you have a "home" location, and then be considered for reimbursement for the other TCC campuses?
mlp

Myron L. Pope, Ed. D.
Vice President of Student Affairs
University of Central Oklahoma
100 North University Drive
ADM 213, Box 151
Edmond, OK  73034
Phone:  (405) 974-5370
Fax: (405) 974-3930
mpope5 at uco.edu<mailto:mpope5 at uco.edu>
www.uco.edu<http://www.uco.edu/>

From: cobo-bounces at lists.onenet.net<mailto:cobo-bounces at lists.onenet.net> [mailto:cobo-bounces at lists.onenet.net] On Behalf Of David Sims
Sent: Monday, October 14, 2013 11:55 AM
To: James Hurst; Cobo at lists.onenet.net<mailto:Cobo at lists.onenet.net>
Subject: Re: [Cobo] Quick Question

Under IRS Reg. § 1.262-1(b) (5), costs of commuting to the place of business or employment are personal expenses.  You cannot be reimbursed for commuting expenses even if you work during the commuting trip.  Therefore, it would stand to reason that a state agency would not reimburse those types of expenses as business-related.

David Sims
Tulsa Community College
Assistant Comptroller
6111 E. Skelly Drive, Suite 512
Tulsa, OK 74135
918-595-7801
918-595-7880 (fax)
[TCC email logo]



From: cobo-bounces at lists.onenet.net<mailto:cobo-bounces at lists.onenet.net> [mailto:cobo-bounces at lists.onenet.net] On Behalf Of James Hurst
Sent: Thursday, October 10, 2013 4:30 PM
To: Cobo at lists.onenet.net<mailto:Cobo at lists.onenet.net>
Subject: [Cobo] Quick Question

I am looking for information on the payment of local mileage, especially as it pertains from home to work.

James C. Hurst, CGFM
Vice President of Business Operations
Carl Albert State College
1507 S. McKenna
Poteau, OK 74953
918-647-1320


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