I know that currently the IRS standard for gas mileage reimbursement is .48 cents per mile. Is it mandatory for an employer to reimburse at this amount? What is the IRS intent behind setting the reimbursement amount at this amount? When When I cut reimbursement checks for employees in the firm it seems like a lot of money for driving to and from Office X. The IRS must have intended that the reimbursement cover more than just gas. Does anyone know of specific sources?