paultry wrote:
- quote -

mileage between your home and your regular place of business.
According to your fact statement, volunteers do not have any
requirement to be present at the station house and that upon
being called to service, they report to where they are
instructed. This location can be either the scene of the incident
or the station house. As such, I conclude that they have no
regular place of business and their mileage is deductible or if
reimbursed on an accountable plan, is a tax-free reimbursement.

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I'm assisting a county fire department in reducing the tax
consequences of incentive payments/expense reimbursements to
volunteer firefighters. Currently, the county pays
taxable "per call" incentive payments to volunteers. We are
considering changing to a system of mileage reimbursement to
be paid under an accountable plan.

The county houses fire apparatus at fire stations that are
manned by full time paid firefighters. Volunteers, who
supplement the paid crews, respond, when paged, from their
homes or places of business or employment, to the fire
station, or directly to the incident scene. The volunteers
are included on station personnel rosters for administrative
purposes, but have no station duty hours, and no assigned
station duties, other than to retrieve, operate, return, and
refit apparatus and equipment.

We are of the opinion that a volunteer's mileage from
home/business/employment directly to incident scene would be
fully reimbursable. Our question is, would mileage from
home/business/employment to the fire station be considered
commuting mileage, or would it also be reimbursable?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >