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Volunteer Mileage Reimbursement

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Volunteer drivers may exclude mileage reimbursement payments from their income only to the extent they would be able to deduct the expense as a charitable contribution.

Volunteers may exclude one of the following amounts for each mile driven, including unreimbursed miles:

Optional, standard mileage rate for charitable activities of 14 cents per mile
Actual vehicle expenses, such as gas and oil, directly related to the charitable purpose

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If I am a volunteer driver [+]

If you receive mileage reimbursement for charitable activities, you may need to include the payments on your income tax return.

Report mileage reimbursements above the exclusion amount as income.
Report any other taxable payments as income.

However, you may not have to include reimbursements under certain volunteer programs. For more information, see IRS Publication 525 and consult your tax professional.

If I reimburse a volunteer driver [+]

How much can I pay them for mileage?

You can reimburse for mileage at any amount. The volunteer may owe tax if the reimbursement rate is more than 14 cents per mile.

Do I need to issue them a federal Form 1099-MISC?

You must issue a Form 1099-MISC to a volunteer if both of the following apply:

You reimbursed the volunteer more than 14 cents per mile.
You paid the volunteer $600 or more during the calendar year.

Do I need to classify them as an employee?

There are many factors to consider when determining if someone is an employee. For more information, see Classifying a Worker.

Contact Info

Email

Contact form

Phone [+]

Questions

651-296-3781
800-652-9094

Hours [+]

Address [+]

Mail your income tax return to:

Minnesota Department of Revenue
Mail Station 0010
600 N. Robert Street
St. Paul, MN 55145-0010

Mail your property tax refund return to :

Minnesota Department of Revenue
Mail Station 0020
600 N. Robert Street
St. Paul, MN 55145-0020

Mail your tax questions to:

Minnesota Department of Revenue
Mail Station 5510
600 N. Robert Street
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Department of Revenue
Individual Income Tax
600 North Robert Street
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.