Nanny Mileage Reimbursement Under an Accountable Plan

[Loquat]

We employed a nanny as a household employee for 2020. One of her jobs was shuttling our children between home and daycare using her own vehicle. We have been documenting the miles that she drives and reimbursing her using the IRS standard mileage rate. Is this considered an "accountable plan" and should this reimbursement be taxed?

Thanks

[ee-ea]

The reimbursement is not taxed since you have an accountable plan.

[Loquat]

Thanks for the answer!

When reporting wages for Texas Unemployment tax purposes, do I exclude the amount that was reimbursed mileage? Thanks!

[JeffreyR77]

The reimbursed mileage should not be included in taxable wages.  It is a reimbursable expense not taxable income.