Standard Mileage Rates - 2018 thru 2022

It is important to note that under the Tax Cuts and Jobs Act, taxpayers cannot claim a miscellaneous deduction for unreimbursed employee travel expenses.  Taxpayers also cannot claim a deduction for moving expenses, unless they are members of the Armed Forces on active duty moving under orders to a permanent change of station.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

Taxpayers can use the standard mileage rate but must opt to use it in the first year the car is available for business use.   Then, in later years, they can choose either the standard mileage rate or actual expenses.   Leased vehicles must use the standard mileage rate method for the entire lease period (including renewals) if the standard mileage rate is chosen.

 

2022     (Released by IRS 12/19/21; Revised rates effective July 2022 for last half of 2022)

--Business Use Mileage

  • 58.5 cents per mile (1/1/22 thru 6/30/22)
  • 62.5 cents per mile (7/1/22 thru 12/31/22)

--Medical Care

  • 18 cents per mile (1/1/22 thru 6/30/22)
  • 22 cents per mile (7/1/22 thur 12/31/22)

--Charitable Miles -- remains the same, set by law and has not changed since 2011

  • 14 cents per mile

 

 

2021   (released by IRS 12/22/2020)

--Business Use Mileage

  • 56 cents per mile

--Medical Care or Moving

  • 16 cents per mile

--Charitable Miles

  • 14 cents per mile 

 

2020

--Business Use Mileage

  • 57.5 cents per mile

--Medical care OR moving purpose miles

  • 17 cents per mile

--Charitable Miles are 14 cents per mile

 

2019

--Business Use Mileage

  • 58 cents per mile

--Medical care OR moving purpose miles

  • 20 cents per mile

--Charitable miles are 14 cents per mile

 

2018

--Business Use Mileage

  • 54.5 cents per mile

--Medical care OR moving purpose miles

  • 18 cents per mile

--Charitable miles are 14 cents per mile