Different expert here. With all due respect to the other expert, he did provide you with the correct information should you choose to reimburse your employee's commuting mileage/expenses.
However, for the vast majority of employees, driving to and from work, as pointed out in the chart the above expert referred to, commuting mileage is never deductible, and frankly, the IRS views this as commuting, or "personal" mileage and is not deductible. It is also not generally part of an employee's wages.
For example, I commute more than 18 miles (one way) in order to do my job. I am not reimbursed for my commuting expense, nor is any part of the expenses included in my income.
My employer did not state that I had to live so far away from my job, so he is not responsible for any expenses I incur to get to work.
So again, IF you want to reimburse the commuting expenses, the above expert is correct.
However, most employers do not reimburse the costs of commuting.
I'm sure that the reason your employee includes the commuting costs because he/she isn't sure if they're reimbursable or not.
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