Baja California → Baja California · Carretera Federal 2 Mexicali-Tijuana
Before turning the key for Tijuana, Baja California, out of Mexicali, Baja California, run through the pre-trip checklist: registration card in the glovebox, current insurance card on your phone, working SunPass or E-ZPass transponder for the electronic toll plazas along Carretera Federal 2 Mexicali-Tijuana, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 186 km (116 miles) with an optimistic estimate of 2h 4m if cruise control sits steadily within the posted limit. Pulling out of Mexicali, the capital bajacaliforniana fronteriza con Calexico y centro agroindustrial del Valle, the road eventually delivers you to Tijuana, the frontera con San Diego y polo maquilador del noroeste. Schedule departure outside the morning rush window and pack a thermos of coffee to skip an unscheduled stop in the first hundred miles. Budget around MXN 375.10 just for the pump (15.5 liters / 4.1 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 1209.00 cleared to the driver. Use the Clara generator the moment you park to wrap everything into a single digitally signed PDF. For the US professional driving the 186 km (116 mi) between Mexicali and Tijuana, reimbursement of MXN 1209.00 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 Mexicali→Tijuana corridor must show date, business purpose, and odometer readings.