Internal Revenue Service Standard Mileage Rates
| YEAR | BUSINESS MILEAGE RATE | MEDICAL / MOVING MILEAGE RATE | CHARITY MILEAGE RATE |
|---|---|---|---|
| 2017 | $ 0.535 |
$ 0.170 |
$ 0.140 |
| 2016 |
$ 0.540 |
$ 0.190 |
$ 0.140 |
| 2015 |
$ 0.575 |
$ 0.230 | $ 0.140 |
|
2014 |
$ 0.560 |
$ 0.235 | $ 0.140 |
- Stated rates used to calculate the deductable costs of operating an automobile for business, charitable, medical or moving purposes.
- Rates published annually by the Internal Revenue Service, usually in December.
- Generally, taxpayers must be able to Itemize Deductions on Schedule A in order to use/deduct Medical, Moving and Charitable mileage for their personal vehicle. Additional restrictions may apply to the deductability of Medical Expenses on Schedule A.
- Business clients generally deduct Business Mileage on Schedule C or on several other Business Entity Tax Returns - Forms 1065 or 1120, for example.