Corporate Reimbursement Exceeding Cost...

[SkyHog]

Any violations here:

I am going to be doing a business trip on Friday, my employer has agreed to reimburse at the standard rate as if I had driven.

My costs: ~$300
Reimbursement: ~$320

Is that kosher?

 

[Jim Logajan]

No...actually, there will be 2 of us traveling.

Here's the breakdown:

Travel by car: 680 miles * 0.555 = $377.40
Travel by plane: ~4 hours equaling $360 or so

Company has oked travel by general aviation as acceptable, provided I only reimburse the mileage as if I had driven, and don't reimburse fuel costs. Additionally, provided it is flown by a "Competent and legal" pilot (myself included), life insurance benefits are valid as well.

For both of us traveling, we are both conducting the same business at the destination, so there is a common purpose for the travel.

Just got the November AOPA magazine in the mail today and there is an article in there that you should take a look at since it seems to be relevant; online it is here:

http://www.aopa.org/members/files/pilot/2011/november/counsel.html

If I understand correctly, by taking a passenger the conditional clause in 61.113(b)(2) would be false, so you couldn't accept reimbursement of any amount. But 61.113(c) would still be valid, but only your passenger could pay you, and only $180. Nothing stops them from getting reimbursed any amount in turn from the employer.

Nothing in 61.113(b) seems to limit the compensation if you fly alone, so it seems you could accept $377.40 from your employer. Not sure of the IRS rules on this aspect.