Transportation and Travel Expense Form for Virginia Workers' Compensation Commission: Entity Types Explained

Who Must File the Transportation/Travel Expense Form?

The Virginia Workers' Compensation Commission (VWCC) requires employers to submit a Transportation/Travel Expense Form (Form TC‑01) when claiming reimbursement for travel related to workplace injury or medical treatment. The requirement applies to a specific set of entity types: sole proprietorships, partnerships, limited liability companies (LLCs), corporations, and non‑profit organizations that operate within Virginia's workers' compensation system.

Defining the Entity Types

Sole Proprietorship – A single‑owner business with no separate legal entity. The owner reports expenses on the employer's tax return and must attach the TC‑01 form with the workers' comp claim.

Partnership – A business with two or more partners. Each partner's share of travel expenses is reported collectively on the partnership's workers' compensation claim, using the TC‑01 form as a supporting document.

Limited Liability Company (LLC) – A hybrid entity that offers liability protection. LLCs file the TC‑01 form under the LLC's employer identification number (EIN) and list each employee's travel expenses separately.

Corporation – A separate legal entity. Corporations must submit the TC‑01 form for each employee who incurred travel costs related to a workplace injury.

Non‑Profit Organization – Charities and other tax‑exempt entities that pay workers' compensation premiums are required to file the TC‑01 form just like for-profit entities.

Filing Procedure and Deadlines

To file the TC‑01 form:

• Complete the employee travel details, including dates, destinations, purpose, and mileage or actual cost.
• Attach supporting documentation such as receipts, mileage logs, or travel itineraries.
• Submit the form electronically through the VWCC's online portal or by mail to the Commission's address listed on the VWCC website.
• File within 30 days of the employee's return to work or the date the travel expense is incurred, whichever is later.

Late submissions may result in denial of reimbursement or penalties, so timely completion is critical.

Common Pitfalls and How to Avoid Them

Many employers overlook the need to separate business from personal travel expenses. Only travel directly related to injury recovery or medical treatment qualifies. Also, mileage must be calculated using the standard IRS mileage rate unless actual costs are documented and proven. Misreporting can lead to audit triggers.

Benefits of Accurate Filing

Submitting a correctly completed TC‑01 form ensures:

• Fast reimbursement of legitimate travel costs.
• Compliance with VWCC regulations, avoiding fines.
• Reduced audit risk for the employer.

Key Takeaway

Regardless of whether an employer is a sole proprietorship, partnership, LLC, corporation, or non‑profit, the Transportation/Travel Expense Form is a mandatory submission for any travel expense tied to a workers' compensation claim in Virginia. Adhering to the filing steps and deadlines protects both the employer's financial interests and the employee's recovery journey.