TO: State Accounting Financial Contacts

FROM: Paul Carlson, State Accounting Administrator

DATE: December 1, 2008 9:22 AM

SUBJECT: Commuting and Taxable Meals

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 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 taxable if the total amount coded to object code 571900 exceeds $200 per year for any one employee.  State Accounting Travel Policy # 6 contains instructions for agencies on how to enter this information into NIS.  Entering this information is 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.

You can also access these policies, and all State Accounting 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.

Lynda Roesler

Internal Control Coordinator

State Accounting

State Capitol, Room 1309, Ph.  402-471-7737

email address:  Lynda.Roesler@nebraska.gov

web address:  http://www.das.state.ne.us/accounting/