{"text_format":"1","workbook":"xls","n_sheets":1,"sheets":["M&R IRS Mileage Requirement"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"M&R IRS Mileage Requirement","index":0,"n_rows":27,"n_cols":3,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,0,28,8],[9,0,10,0],[20,0,21,0],[3,1,3,6],[6,1,6,6],[14,1,14,6],[17,1,17,6],[23,2,24,7]],"flags":["formulas_cached_only"]}
["Prior to offering anyone moving and relocation, complete the following questions:"]
[]
[]
["Address of former (present) residence"]
["(Present physical address of the person to whom a job is offered)"]
[]
["Address of present place of employment"]
["(Physical address of office location)"]
[]
["Enter the one-way mileage between the two addresses above:"]
[null,null,"Former (present) Commuting Mileage"]
[]
[]
[]
["Address of former (present) residence"]
["(Present physical address of the person to whom a job is offered)"]
[]
["Address of new work location"]
["(Physical address of the office where the new hire will work)"]
[]
["Enter the one-way mileage between the two addresses above:"]
[null,null,"Commuting Mileage if person did not relocate "]
[null,0,"Minus Former (present) Commuting Miles"]
[null,0,"Distance between the employee’s new work location and the former residence"]
[]
[]
["If the distance between the employee's new work location and the former residence is 50 or greater, you may offer moving and relocation under IRS regulations. If this figure is 49 or less, you may NOT offer moving and relocation under IRS regulations."]