{"id":16366,"date":"2015-10-12T14:25:39","date_gmt":"2015-10-12T18:25:39","guid":{"rendered":"http:\/\/nccumc.org\/treasurer\/?post_type=nccumc_faq&p=16366"},"modified":"2022-07-20T13:57:19","modified_gmt":"2022-07-20T17:57:19","slug":"mileage_reimb","status":"publish","type":"nccumc_faq","link":"https:\/\/nccumc.org\/treasurer\/faq\/mileage_reimb\/","title":{"rendered":"How does our church determine what mileage should be reimbursed for our pastor?"},"content":{"rendered":"

The primary concern in this issue is where is the pastor’s primary work location<\/em><\/strong>?<\/p>\n

Home office:<\/h3>\n

If the\u00a0primary location is a\u00a0home office, then all business mileage from that home office is eligible to be paid as a business expense. The church should document that the home office is considered to be the\u00a0primary location and then mileage to the church and then back home is eligible. All IRS rules on home offices<\/a> would apply if the pastor\u00a0wants to take home office expenses off his or her\u00a0tax return.<\/p>\n

Church office:<\/h3>\n

If the church has an office for the pastor\u00a0at the church and considers that to be the\u00a0primary location, then mileage from home to the primary location is not eligible to be paid as a business expense at any time. In this situation, mileage to church services, Bible study, meetings, etc at the church would not be considered business expenses. The IRS considers mileage from home<\/a> to the primary work location to be commuting expenses. Eligible business mileage can be claimed from the primary work location to a secondary location (hospital, other business meeting location, etc) or from home directly to a secondary location but never from home to the primary work location. The church can still pay commuting expense to the pastor if desired, but it is considered to be taxable and is included on the pastor’s W\u00ad2.<\/p>\n

For either one:<\/h3>\n

Business mileage must\u00a0be reimbursed on a vouchered system and proper documentation<\/a>\u00a0must\u00a0be required for reimbursement. The church has the authority to decide what is reimbursed. The church\u00a0can choose to pay for non-business mileage (commuting expense) if desired, it\u00a0just has\u00a0to be reported as taxable income. The church\u00a0can also choose not<\/em> to reimburse what would<\/em> be considered to be business mileage. In this case the pastor can take it off his or her\u00a0income tax return as an unreimbursed employee business expense.<\/p>\n

See this FAQ as well:
\nCan mileage from the parsonage or my pastor\u2019s home to the church be reimbursed as business mileage?<\/a><\/p>\n","protected":false},"author":6,"template":"","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_tribe_blocks_recurrence_rules":"","_tribe_blocks_recurrence_description":"","_tribe_blocks_recurrence_exclusions":""},"nccumc_faq_type":[64,71],"nccumc_faq_tag":[151,152,153,154,68,144,72],"class_list":["post-16366","nccumc_faq","type-nccumc_faq","status-publish","hentry","nccumc_faq_type-church-finances","nccumc_faq_type-taxes","nccumc_faq_tag-business-expense","nccumc_faq_tag-church-office","nccumc_faq_tag-commuting","nccumc_faq_tag-home-office","nccumc_faq_tag-irs","nccumc_faq_tag-reimbursement","nccumc_faq_tag-taxes"],"yoast_head":"\nHow does our church determine what mileage should be reimbursed for our pastor? | Treasurer's Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nccumc.org\/treasurer\/faq\/mileage_reimb\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How does our church determine what mileage should be reimbursed for our pastor? | Treasurer's Office\" \/>\n<meta property=\"og:description\" content=\"The primary concern in this issue is where is the pastor’s primary work location? 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