Travel in Close Proximity to Official Work Station or Home
When an employee travels for official business to an assigned work location which is not the official work station and is within 35 miles of the official work station or home, the employee is entitled to reimbursement of transportation expenses associated with the travel.
These situations arise when:
1. The employee travels from home to alternative work location.
2. The employee travels from the official work station to alternative work station.
3. The employee travels between alternative work stations.
4. The employee travels between an alternative work station and home.
The lesser of the mileage rule applies to all circumstances involving close proximity travel from the employee’s home to the alternative work location.
Meals or lodging within proximity of the official work station or home are not reimbursable.
Mileage rates for personal vehicles are set by the Internal Revenue Service Mileage Reimbursable Rate.