Can the employee be paid for mileage if more than one car is driven to the new location?
Yes. However, the total amount of miles paid cannot exceed $0.40 per mile. If the employee drives one vehicle, the mileage is $0.12 per mile and is not taxed. If the employee drives one vehicle and a family member (of the same household) drives the other, both vehicles may be reimbursed at $0.12 per mile. If the employee drives one vehicle and family members (of the same household) drive the other two other vehicles, they may also be reimbursed at $0.12 per mile. No mileage may be paid for the fourth or consecutive vehicles or for vehicles not driven by members of the household. If any single vehicle is reimbursed more than $0.12 per mile, the amount in excess of $0.12 is considered taxable.