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Standard Mileage Rates - 2022 thru 2024

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.

 

2024 (Released by IRS 12/14/23)

--Business Use Mileage

  • 67 center per mile driven for business use (up 1.5 cents from 2023

--Medical or Moving Mileage (Moving mileage for eligible active-duty members of Armed Forces)

  • 21 cents per mile driver for medical or moving purposes (decrease of 1 cent from 2023)

--Charitable Miles

  • 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2034

 

2023 (Released by IRS 12/29/2022)

--Business Use Mileage

  • 65.5 cents per mile (up 3 cents per mile from second half of 2022)

--Medical or Moving Mileage (Moving mileage for eligible active-duty members of Armed Forces)

  • 22 cents per mile

--Charitable Miles

  • 14 cents per mile driven in service of charitable organizations.  The rate is set by statute and remains unchanged from 2022.

 

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