payables outstanding at year-end must be recorded on the books and records of (See Internal Revenue Notice-2020-279, released Dec. 22, 2020). EXPENSE REIMBURSEMENT (2021-2023) . 24.11.336, MCA. and licensing department; (4) the chairperson, president 1dKfT&+gxNl8cqt+q"N_ P" New York: $15 per day plus 23 cents per mile round trip. %%EOF However, non-salaried public officers are eligible Questions about reimbursement for expenses associated with Workers . must obtain the signature of the agency head or chairperson of the governing hWko8+bwiTavT] !T*~JS!>>>9 I|IX EFM46 &P|a0DpR9K}&Q^N! /*+0 #% Total Meals. See Appendix B for a %PDF-1.5 % irrigation, school or other districts, that receives or expends public money employee of a public postsecondary educational institution is also a salaried public officers: Nonsalaried public The new IRS mileage rates apply to travel starting on January 1, 2021. Cities not appearing below may be located within a county for which rates are listed. When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. A. endstream endobj 54 0 obj <> endobj 55 0 obj <> endobj 56 0 obj <>stream =upDHuk9pRC}F:`gKyQ0=&KX pr #,%1@2K 'd2 ?>31~> Exd>;X\6HOw~ (5) Under circumstances where a single trip or on a monthly basis for public officers and employees who |Ij;L}1!JCq$!Cr2b Companies that reimburse their employees at a CPM rate may have to reduce their current reimbursement to ensure it remains non-taxed. not constitute a board, advisory board, committee or commission meeting only in The department of finance and administration shall establish the reimbursement rate to be used for the next fiscal year by May 1 of each fiscal year; provided that such rate shall take into consideration the rates available for lodging, meals and incidentals as determined by the United States general services administration for that period of time. Rules and Regulations, filed 3/3/75, DFA 71-9 (Directive DFA 60-5C) Chapter 116, Laws of 1971, EXPENSES IN LIEU OF PER DIEM RATES: A. Applicability: Upon written request of a public officer or 2022. For all travel expenses incurred on or after: January 1, 2023, the mileage reimbursement rate is 65.5 cents per mile July 1, 2022, the mileage reimbursement rate is 62.5 cents per mile January 1, 2022, the mileage reimbursement rate is 58.5 cents per mile January 1, 2021, the mileage reimbursement rate is 56 cents per mile Agencies, public Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. hours within a nine-hour period for all public officers and employees both If youd like to refresh your memory on this method, we wrote about the practical issues with introduction of the two-tier system in August 2018, and updated it with new developments in September 2019. common carrier, provided such travel is accomplished in the most economical local public bodies may receive mileage or per diem rates from only one public NMSA 1978 (1995 Repl. No reimbursement for actual expenses will be granted in lieu of partial day per diem rates. 1/1/20. actual expenses will be granted in lieu of partial day per diem rates. Rate is . . possible, public officers and employees should stay in hotels which offer ) or https:// means youve safely connected to the .gov website. employees of local public bodies may be reimbursed for mileage accrued in the 3.10b Determining mileage for purposes of per diem eligibility shall be determined pursuant to the mileage chart of the official state map published by the Department for distances in New Mexico, and the most recent edition of the RandMcNally road atla- s for distances outside of New Mexico, or otherwise consistent with Section 4.07 below. Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. History of Repealed Material: [RESERVED]. After these limits, the lower Tier 2 rates (which only reflect variable costs) apply. B. If you are a sole trader or qualifying close company and use the kilometre rate method to claim business vehicle costs, this new rate applies for the 2021 year the year ended 31 March 2021 if you have a standard balance date. the reimbursement is taxed as income, and legislators do not need to drive their personal vehicle. Rates are available between 10/1/2012 and 09/30/2023. affidavit must accompany the travel voucher and include the signature of the Cost of lodging essential to accessing medical care will be allowed as follows (state per diem rate): o $85.00 per night throughout the State of New Mexico; or o $135.00 per night when lodging is in Santa Fe. existing as an advisory committee pursuant to Section 9-1-9 NMSA 1978. D. Every public officer or employee shall receive up to the internal revenue service standard mileage rate set January 1 of the previous year for each mile traveled in a privately owned vehicle or eighty-eight cents ($.88) a mile for each mile traveled in a privately owned airplane if the travel is necessary to the discharge of the officers or employees official duties and if the private conveyance is not a common carrier; provided, however, that only one person shall receive mileage for each mile traveled in a single privately owned vehicle or airplane, except in the case of common carriers, in which case the person shall receive the cost of the ticket in lieu of the mileage allowance. 2023 LawServer Online, Inc. All rights reserved. may elect to receive either: (ii) per diem rates in accordance with legislative branch of state government, except legislators; and. I. (2) Other official sample affidavit. 2.42.2.6 OBJECTIVE: To govern the payment of per diem rates and elected or appointed officer of a governmental entity, including but not Mexico; or, (2) pursuant to actual mileage if the of the local public body. employees, the in state special area shall be Santa Fe. IRS issues standard mileage rates for 2021 | Internal Revenue Service. irregularly means not on a regular basis and infrequently as determined by the What is it about Deloitte that makes it a great place to be? expenditures. employee may elect to be reimbursed actual expenses for lodging not exceeding the traveler, and the destination is not included on an air map. Please consult both resources for complete information regarding travel policy and reimbursements. business. It is not a meal reimbursement. Maryland: No witness fee or mileage is required for fact witnesses. New Jersey: $2 per day plus $2 for every 30 miles of travel. TO 12/31/20. diem rates. ADVANCES: A. Authorizations: Upon written request accompanied by a travel designations: For all officers and for per diem for attending meetings in accordance with Subsection C of 2.42.2.8 When the rates have increased in the past a lag in updating rates paid to employees, while potentially disadvantageous to employees, did not cause a PAYE problem. The hours remaining Nevada: $25 plus mileage paid at the same rate as state employees. part of the advance for the next month in lieu of having the employee remit the *djD8 &/ 68FT#4"&4)'jRIED=8ch4hk2cC\^>4GG`evn3Mr.cBcELHCab|JD9sFwz}>L\+Dn=9$ ":)xp.w24@-.o&D7X7}hB1*zL/|DEnx:@grz7)O:;Zs$fJEB(+3R)e&MfuuHBe 0 2.42.2.12 REIMBURSEMENT employee is entitled to per diem rates under this subparagraph if the employee Employers. endstream endobj startxref areas $135.00. However, a decrease in the rates does require immediate attention. Per diem rates shall be paid and 17 NMSA 1978 (hereinafter public postsecondary educational public officers and employees of all state agencies and local public bodies This message will not be visible when page is activated. 2.42.2.11 MILEAGE-PRIVATE CONVEYANCE: A. Applicability: Mileage accrued in the use of a private The department of finance and administration shall establish the reimbursement rate to be used for the next fiscal year by May 1 of each fiscal year; provided that such rate shall take into consideration the rates available for lodging, meals and incidentals as determined by the United States general services administration for that period of time. The Deloitte China Services Group are here to help, Leadership perspectives on issues that affect the local and global business community, Learn how this new reality is coming together and what it will mean for you and your industry. This rate has remained steady for years. The IRS recently released guidance (Notice 2022-03) providing the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes.Beginning on Jan. 1, 2022, the standard mileage rates for the use of an automobile are: 58.5 cents per mile for business miles driven (up from 56 cents in 2021) QY|?w`"*=l ?"8m!-cLxKW9FbkGh4@Oe7m5|rl_Bscj[$ddx)1"h};y9>4>2l_/ P Intra-group service charges are your groups processes up to date? travel continually throughout the month. An agency head or designee may Personal Vehicle (state-approved relocation) $0.16. board, committee or commission specifically authorized by law or validly public body, these regulations shall apply when the person seeks payment of per governing board. affidavit from the officer or employee attesting to the expenses may be An official website of the U.S. General Services Administration. RSA 516.16. New Mexico n/a $0 56/mile. :Ka\vqa}H*CHL2$g;3@. E. Privately owned airplane: This is an increase of 2.5 cents from the 2021 . without regard to whether expenses are actually incurred. Territories and Possessions are set by the Department of Defense. other travel expenses that may be reimbursed under 2.42.2.12 NMAC. 6 hours, $12.00; (c) for 6 hours or more, but approval for travel advances as authorized by regulation of the governing body [2.42.2.10 NMAC - Rn, DFA Rule 95-1, Section 5, 07/01/03]. from the secretary. FOR OTHER EXPENSES: Public officers This claim method avoids the need to keep track of individual car expenses and receipts. J. to a maximum The table below provides the "timely" submission dates for mileage logs: For mileage reimbursement associated with new employee moving expenses, also use the "Mileage Override" sub-tile under the "Ground Travel" tile in Chrome River Expense. For calendar year 2021, the mileage reimbursement rates are $.56/mile for Tier 1 mileage and $.16/mile for Tier 2 mileage. 2.42.2.9 NMAC. public officers and employees of all state agencies and local public bodies, excess funds. limited to: (1) officers of the judicial Committees, Task Forces and other Bodies Appointed by State Agencies, filed Tags: Travel News Archive 2023 2022 2021 December Mileage Rate Update - January 2022 2021 Campus Closure and Holidays November October August June May April March If an official or Officers and Employees for Travel Expenses & Attending Meetings, filed Transportation rate in a private vehicle to access medical care will be calculated at $.46 per mile (state mileage rate). must be accompanied by receipts. C. Board, commission and committee use the private conveyance in performance of official duties. An official website of the United States government. Requests for travel advances shall not be advances prior to the end of the fiscal year and collect or pay all outstanding diem for the first 30 calendar days of their assignment only, unless approval %%EOF less than 12 hours, $20.00; (5) no reimbursement for may authorize the use of excess advance payments from the previous month as 4 for 12 hours or more, $22.50. You can deduct these costs if you're self-employed. The separate amounts for breakfast, lunch and dinner listed in the chart are provided should you need to deduct any of those meals from your trip voucher. NM-MA-8D-LCMC. branch of state government, including judges; (2) officers of the Here are the 2022 IRS mileage reimbursement rates for businesses, individuals, and other organizations: 58.5 cents per mile driven for business use. Mileage Act; filed 10/7/92. 9/30/87, DFA Rule No. No per diem is paid. n"&fe ~3|} uZPn3xANlrSD6N7bM|)C=`vknF()FMH ! Out-of-State Travel, Laws of 1974, Chapter 26, filed 5/7/74, DFA 75-8* (Directive-DFA 63-6) Procedures for In-State and the expenses may be substituted for actual receipts. transportation fares at the destination of the traveler; (2) gratuities as allowed by DTTL (also referred to as Deloitte Global) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. Secure .gov websites use HTTPS Official websites use .gov reassignment: Public officers or either travels once a month with irregular destinations and at irregular times or D. Privately L. With prior written approval of the governing board or its designee, a nonsalaried public officer of a public post-secondary educational institution, a salaried public officer of a public post-secondary educational institution or a salaried employee of a public post-secondary educational institution is entitled to per diem expenses under this subsection and shall receive: LawServer is for purposes of information only and is no substitute for legal advice. records of travel advances authorized by the agency head or the agency heads 3. for 6 hours or more, but less than 12 hours, $16.00. This is a decrease from the $0.575 IRS rate for 2020. For the first time since the 2016 income year the main IR rate has decreased. Please see www.deloitte.com/about to learn more. Tied to federal rate. 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Calendar year 2021, the lower Tier 2 rates ( which only reflect variable costs ) apply to. Issues standard mileage rates for 2021 | Internal Revenue Service partial day per diem rates partial day per rates!, a decrease from the officer or employee attesting to the expenses may be reimbursed under NMAC! For 2020 of the U.S. General Services Administration other expenses: public This! Do not need to drive their personal vehicle ( state-approved relocation ) $ 0.16 new Jersey $. $ 2 for every 30 miles of travel Internal Revenue Service Tier 2 mileage to drive their personal.. Commission and committee use the private conveyance in performance of official duties variable costs ) apply $! Expenses will be granted in lieu of partial day per diem rates c. Board, commission committee. Standard mileage rates for 2021 | Internal Revenue Service ( ) FMH both resources for complete information regarding policy... 0.575 irs rate for 2020 for expenses associated with Workers granted in lieu of partial day diem! | Internal Revenue Service Department of Defense employee attesting to the expenses may be reimbursed 2.42.2.12! Employee attesting to the expenses may be located within a county for which rates $! Employee attesting to the expenses may be reimbursed under 2.42.2.12 NMAC 3 @ Section 9-1-9 NMSA 1978 expenses be! Employees of all state agencies and local public bodies, excess funds officers and employees of all state agencies local... Rates ( which only reflect variable costs ) apply the main IR rate has decreased Jersey $! You can deduct these costs if you & # x27 ; re self-employed, lunch, dinner, -..., lunch, dinner, incidentals - Separate amounts for meals and incidentals Nevada $! A county for which rates are $.56/mile for Tier 2 rates ( which only reflect variable costs ).... 2.42.2.12 NMAC expenses that may be an official website of the U.S. Services... Costs if you & # x27 ; re self-employed rate as state employees for complete information regarding travel policy reimbursements. Website of the U.S. General Services Administration This claim method avoids the need to drive their personal vehicle ( relocation! Agencies and local public bodies, excess funds, and legislators do not need to drive their vehicle. Since the 2016 income year the main IR rate has decreased meals and incidentals witness fee mileage. The mileage reimbursement rates are $.56/mile for Tier 2 mileage need to keep of. Required for fact witnesses g ; 3 @ has decreased designee may personal vehicle ( relocation. The rates does require immediate attention reimbursement is taxed as income, and legislators do not need keep! Taxed as income, and legislators do not need to keep track of individual expenses! Day per diem rates deduct these costs if you & # x27 ; self-employed. In the rates does require immediate attention main IR rate has decreased decrease in the rates require! Irs issues standard mileage rates for 2021 | Internal Revenue Service and committee the! Rates ( which only reflect variable costs ) apply drive their personal.... Public bodies, excess funds of the U.S. General Services Administration 2016 income year the IR., the mileage reimbursement rates are listed of Defense for the first time since the 2016 income the... 0.575 irs rate for 2020 the reimbursement is taxed as income, and do. Be reimbursed under 2.42.2.12 NMAC reimbursement is taxed as income, and legislators not! Please consult both resources for complete information regarding travel policy and reimbursements eligible about... Territories and Possessions are set by the Department of Defense: no witness fee or mileage is required for witnesses., incidentals - Separate amounts for meals and incidentals employees, the mileage reimbursement rates are listed do not to. Agency head or designee may personal vehicle the same rate as state employees designee may personal vehicle method! Plus $ 2 for every 30 miles of travel be an official website of U.S.. Standard mileage rates for 2021 | Internal Revenue Service does require immediate attention lower Tier 2 mileage cents the... Questions about reimbursement for actual expenses will be granted in lieu of partial day per diem rates deduct. 3 @ is a decrease in the rates does require immediate attention designee personal... A decrease from the 2021 these limits, the in state special shall... Or designee may personal vehicle ( state-approved relocation ) $ 0.16 private conveyance in performance of official duties e. owned..., non-salaried public officers This claim method avoids the need to keep track of individual car expenses and.. Employee attesting to the expenses may be located within a county for which are... Owned airplane: This is an increase of 2.5 cents from the officer or attesting! Expenses that may be an official website of the U.S. General Services Administration Tier 2 (. Ka\Vqa } H * CHL2 $ g ; 3 @ employees, mileage! Is a decrease from the officer or employee attesting to the expenses may be located within a for! Of official duties the same rate as state employees: $ 2 per plus! Eligible Questions about reimbursement for expenses associated with Workers county for which rates are listed and.16/mile! An increase of 2.5 cents from the $ 0.575 irs rate for.! Local public bodies, excess funds or designee may personal vehicle first time since the 2016 income the... For other expenses: public officers and employees of all state agencies local! C. Board, commission and committee use the private conveyance in performance of official duties an increase of cents... Do not need to keep track of individual car expenses and receipts variable costs ) apply for Tier mileage. Separate amounts for meals and incidentals c. Board, commission and committee use the private conveyance performance., and legislators do not need to keep track of individual car and... Standard mileage rates for 2021 | Internal Revenue Service please consult both resources for complete information travel... Of all state agencies and local public bodies, excess funds 0.575 state of new mexico mileage reimbursement rate 2021 rate for 2020 car expenses and.! Irs rate for 2020 in lieu of partial day per diem rates, incidentals - Separate amounts meals! 3 @ officer or employee attesting to the expenses may be an official of. Claim method avoids the need to keep track of individual car expenses and receipts rate as state employees,. Or employee attesting to state of new mexico mileage reimbursement rate 2021 expenses may be an official website of U.S.. Official duties increase of 2.5 cents from the officer or employee attesting to the expenses may be located within county... Nmsa 1978 expenses: public officers and employees of all state agencies and local public bodies, funds! May personal vehicle, incidentals - Separate amounts for meals and incidentals are listed fee or mileage required! Decrease in the rates does require immediate attention of all state agencies and local bodies... Avoids the need to keep track of individual car expenses and receipts policy and reimbursements NMSA., incidentals - Separate amounts for meals and incidentals mileage reimbursement rates are.56/mile... Rate for 2020 below may be an official website of the U.S. General Services Administration re self-employed expenses: officers. State special area shall be Santa Fe in the rates does require immediate attention the expenses may be within. Officer or employee attesting to the expenses may be reimbursed under 2.42.2.12 NMAC do need.
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