To: DAS Financial Contacts

From: Paul Carlson

Date: 12/05/2005 12:30 p.m.

Subject: Commuting

Commuting:

This is a reminder to all agencies that commuting use of a State vehicle is a taxable fringe benefit reportable on the employee's W-2. State Accounting Travel Policy # 2 contains instructions for agencies on how to enter this information into NIS when they have employees who meet the commuting regulations. Entering the information into NIS is now the agency's responsibility; no information is required to be submitted to State Accounting for processing.

Meals for one-day travel:

Reimbursements incurred for meal expenses for one-day travel is also taxable to employees if the total amount coded to object code 571900 exceeds $200 per year. State Accounting Travel Policy # 6 contains instructions for agencies on how to enter this information into NIS. Entering this information is now the responsibility of the agency; no information is required to be submitted to State Accounting for processing.

Each agency's Accounting area and Payroll area will need to work together to enter the correct information into NIS.

Attached below are the two Travel Policies mentioned above. You can also access these policies at our web site located at: http://www.das.state.ne.us/accounting/nis/amcon.htm

If you have any questions regarding either of these issues, please let me know.

Commuting Policy One-day Meals