Colima → Guanajuato · Carretera Federal 200 Manzanillo-Puerto Vallarta
Before turning the key for Irapuato, Guanajuato, on the homeward run from Manzanillo, Colima, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Carretera Federal 200 Manzanillo-Puerto Vallarta accepts the 447 km (278 miles) of the return in roughly 4h 58m. Pulling out of Manzanillo (the principal puerto de carga contenerizada del Pacífico mexicano), the road eventually puts the driver back in front of the urban skyline of Irapuato (the capital fresera y nodo logístico intermedio del corredor del Bajío). Refueling sits near MXN 902.66 for the same 37.3 liters (9.9 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 2905.50 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the US professional driving the 447 km (278 mi) between Manzanillo and Irapuato, reimbursement of MXN 2905.50 stays non-taxable to the employee when the employer follows an accountable plan under Treas. Reg. §1.62-2 and reimburses at or below the IRS standard mileage rate. US employers generally reimburse at the IRS standard mileage rate so the payment stays non-taxable to the employee under Pub. 463. Keep the IRS-compliant expense report (Form 1040 Schedule C, line 9) alongside the fuel receipt from any EIA-tracked retail station network pump used along the leg; Internal Revenue Service (IRS) examiners pull contemporaneous mileage logs first when auditing Schedule C unreimbursed business expenses, and the Manzanillo→Irapuato corridor must show date, business purpose, and odometer readings.