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Tax Deductible Car Miles – IRS Standard Mileage Rates

Tax Deductible Car Miles – IRS Standard Mileage Rates

If you are using your car for qualified business, medical, or charitable purposes, you can deduct your vehicle expenses. For a vehicle you own or lease, you can deduct either the actual expenses or the standard rate per mile driven. If the car is leased and you use the standard mileage rates, you must use the standard rates for the entire life of the lease.

If you are using your car for qualified business, medical, or charitable purposes, you can deduct your vehicle expenses. For a vehicle you own or lease, you can deduct either the actual expenses or the standard rate per mile driven. If the car is leased and you use the standard mileage rates, you must use the standard rates for the entire life of the lease.

If you itemize the deductions. you can deduct these amounts from your taxable income.

If you itemize the deductions. you can deduct these amounts from your taxable income.

Find out what business miles you can deduct from your income.

Find out what business miles you can deduct from your income.

These mileage rates are optional and you may use the actual vehicle expenses instead of the standard mileage rate as your deduction if you kept detailed records (such as a mileage log).

These mileage rates are optional and you may use the actual vehicle expenses instead of the standard mileage rate as your deduction if you kept detailed records (such as a mileage log).

The standard tax deductible mileage rates for 2017 and earlier years are listed below:

The standard tax deductible mileage rates for 2017 and earlier years are listed below:

2017 Tax Year Mileage Rates

2017 Tax Year Mileage Rates

2018 Tax Year Mileage Rates

2018 Tax Year Mileage Rates

2016 Tax Year Mileage Rates

2016 Tax Year Mileage Rates

2015 Tax Year Mileage Rates

2015 Tax Year Mileage Rates

2014 Tax Year Mileage Rates

2014 Tax Year Mileage Rates

2013 Tax Year Mileage Rates

2013 Tax Year Mileage Rates

2012 Tax Year Mileage Rates

2012 Tax Year Mileage Rates

2011 Tax Year Mileage Rates

2011 Tax Year Mileage Rates

2010 Tax Year Mileage Rates

2010 Tax Year Mileage Rates

2009 Tax Year Mileage Rates

2009 Tax Year Mileage Rates

2008 Tax Year Mileage Rates

2008 Tax Year Mileage Rates

ATTENTION: The following mileage rates are for 2017 Tax Returns due April 18, 2018.

ATTENTION: The following mileage rates are for 2017 Tax Returns due April 18, 2018.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2017 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2017 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

ATTENTION: The following mileage rates are for 2018 Tax Returns due April 15, 2019. Do not use these rates for your 2017 Tax Return.

ATTENTION: The following mileage rates are for 2018 Tax Returns due April 15, 2019. Do not use these rates for your 2017 Tax Return.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2018 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2018 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

ATTENTION: The following mileage rates are for 2016 Tax Returns, which were due April 18, 2017.

ATTENTION: The following mileage rates are for 2016 Tax Returns, which were due April 18, 2017.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2016 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2016 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

ATTENTION: Use the rates below for your 2015 Tax Returns,  which were due April 18, 2016.

ATTENTION: Use the rates below for your 2015 Tax Returns,  which were due April 18, 2016.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2015 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2015 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

ATTENTION: Use the rates below for your 2014 Tax Returns, which were due April 15, 2015.

ATTENTION: Use the rates below for your 2014 Tax Returns, which were due April 15, 2015.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2014 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2014 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

ATTENTION: The following mileage rates are for 2013 Tax Returns.

ATTENTION: The following mileage rates are for 2013 Tax Returns.

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2013 are:

The optional standard tax deductible IRS mileage rates for the use of your car, van, pickup truck, or panel truck during 2013 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

The optional standard tax deductible IRS mileage rates for the use of your car, pickup truck, van, or panel truck during 2012 are:

The optional standard tax deductible IRS mileage rates for the use of your car, pickup truck, van, or panel truck during 2012 are:

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Additional Vehicle Use Deductions: In addition to the standard mileage rates, you may deduct the costs of tolls and parking while using your vehicle for one of the approved purposes. These are separate deductions. However, if you have claimed vehicle depreciation, you may not deduct tolls and parking fees.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for vehicles used as equipment, or for more than four vehicles used simultaneously. You cannot use the standard mileage rates if you claim vehicle depreciation.

The standard deductible IRS mileage rates for the use of a car, van, pickup, or panel truck during the first half of 2011 (from January 1 to June 30) are:

The standard deductible IRS mileage rates for the use of a car, van, pickup, or panel truck during the first half of 2011 (from January 1 to June 30) are:

The standard tax deductible mileage rates were adjusted by the IRS for the second half of 2011 (from July 1 to December 31). These mileage rates are:

The standard tax deductible mileage rates were adjusted by the IRS for the second half of 2011 (from July 1 to December 31). These mileage rates are:

Additional Deductions: You may also deduct the costs of tolls and parking while using your vehicle for business, medical, or charitable purposes, as long as you have not claimed depreciation on the vehicle.

Additional Deductions: You may also deduct the costs of tolls and parking while using your vehicle for business, medical, or charitable purposes, as long as you have not claimed depreciation on the vehicle.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for hired vehicles, for vehicles used as equipment, or for more than four vehicles used simultaneously. If you are claiming deductions for vehicle depreciation, then the standard mileage rate must be reduced by the depreciation component (22 cents per mile for 2011).

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for hired vehicles, for vehicles used as equipment, or for more than four vehicles used simultaneously. If you are claiming deductions for vehicle depreciation, then the standard mileage rate must be reduced by the depreciation component (22 cents per mile for 2011).

Actual Car Costs: Alternatively, you may calculate and keep records of the actual costs of operating your car instead of using the standard IRS mileage rates. Qualified actual costs include gas, oil, tires, repairs, insurance, tolls, parking and garage fees, registration fees, lease payments, and depreciation licenses.

Actual Car Costs: Alternatively, you may calculate and keep records of the actual costs of operating your car instead of using the standard IRS mileage rates. Qualified actual costs include gas, oil, tires, repairs, insurance, tolls, parking and garage fees, registration fees, lease payments, and depreciation licenses.

The tax deductible standard mileage rates for the use of a car, van, pickup, or panel truck in 2010 are:

The tax deductible standard mileage rates for the use of a car, van, pickup, or panel truck in 2010 are:

Additional Deductions: You may also deduct the costs of parking and tolls while using your vehicle for one of the above purposes if you have not claimed vehicle depreciation.

Additional Deductions: You may also deduct the costs of parking and tolls while using your vehicle for one of the above purposes if you have not claimed vehicle depreciation.

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for hired vehicles or for more than four vehicles used simultaneously. If you are claiming deductions for vehicle depreciation, then the standard mileage rate must be reduced by the depreciation component (23 cents per mile for 2010).

Standard Mileage Rate Restrictions: The standard mileage rates may not be used for hired vehicles or for more than four vehicles used simultaneously. If you are claiming deductions for vehicle depreciation, then the standard mileage rate must be reduced by the depreciation component (23 cents per mile for 2010).

Actual Car Costs: The option of calculating the actual cost of using your vehicle rather than using the standard mileage rates remains.

Actual Car Costs: The option of calculating the actual cost of using your vehicle rather than using the standard mileage rates remains.

The standard mileage rates for the use of a car, van, pickup, or panel truck:

The standard mileage rates for the use of a car, van, pickup, or panel truck:

Standard Mileage Rate Restrictions: The business standard mileage rate may not be used for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.

Standard Mileage Rate Restrictions: The business standard mileage rate may not be used for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.

Furthermore, business standard mileage rates cannot be used for vehicles used for hire or for more than four vehicles used simultaneously.

Furthermore, business standard mileage rates cannot be used for vehicles used for hire or for more than four vehicles used simultaneously.

The 2008 optional standard mileage reimbursement rate used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes will be as of Jan. 1, 2008 for the use of a car (including vans, pickups or panel trucks): 50.5 cents per mile for business miles driven; 19 cents per mile driven for medical or moving purposes; and 14 cents per mile driven in service of charitable organizations.

The 2008 optional standard mileage reimbursement rate used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes will be as of Jan. 1, 2008 for the use of a car (including vans, pickups or panel trucks): 50.5 cents per mile for business miles driven; 19 cents per mile driven for medical or moving purposes; and 14 cents per mile driven in service of charitable organizations.

The new rate for business miles compares to a rate of 48.5 cents per mile for 2007. The new rate for medical and moving purposes compares to 20 cents in 2007. The rate for miles driven in service of charitable organizations has remained the same.

The new rate for business miles compares to a rate of 48.5 cents per mile for 2007. The new rate for medical and moving purposes compares to 20 cents in 2007. The rate for miles driven in service of charitable organizations has remained the same.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile; the standard rate for medical and moving purposes is based on the variable costs as determined by the same study. Runzheimer International, an independent contractor, conducted the study for the IRS. The mileage rate for charitable miles is set by law.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile; the standard rate for medical and moving purposes is based on the variable costs as determined by the same study. Runzheimer International, an independent contractor, conducted the study for the IRS. The mileage rate for charitable miles is set by law.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS), after claiming a Section 179 deduction for that vehicle, for any vehicle used for hire or for more than four vehicles used simultaneously.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS), after claiming a Section 179 deduction for that vehicle, for any vehicle used for hire or for more than four vehicles used simultaneously.

Mileage Rate increases to 58.5 cents per mile.

Mileage Rate increases to 58.5 cents per mile.

The increased gas prices have a major impact on individuals who use their automobile for business use. The new standard business mileage reimbursement rate for July 1, 2008 – Dec. 31, 2008 is 58.5 cents. This rate is used as an option to compute deductible business related automobile costs. (If you are using your automobile for private and business use). The alternative method is tracking actual automobile costs.

The increased gas prices have a major impact on individuals who use their automobile for business use. The new standard business mileage reimbursement rate for July 1, 2008 – Dec. 31, 2008 is 58.5 cents. This rate is used as an option to compute deductible business related automobile costs. (If you are using your automobile for private and business use). The alternative method is tracking actual automobile costs.

The mileage rate for automobile use for computing medical or moving automobile expenses for July 1, 2008 – Dec. 31, 2008 will increase to 27 cents/mile.

The mileage rate for automobile use for computing medical or moving automobile expenses for July 1, 2008 – Dec. 31, 2008 will increase to 27 cents/mile.

The automobile use for charitable organizations is 14 cents/mile.

The automobile use for charitable organizations is 14 cents/mile.

Remember that mileage rates are not the extent of your deductible expenses for the business use of your car. Remember to include parking and tolls under deductible expenses for the business use of you car.

Remember that mileage rates are not the extent of your deductible expenses for the business use of your car. Remember to include parking and tolls under deductible expenses for the business use of you car.

Deductible business use of your car does not cover normal commuting to your usual place of work. Qualified deductible business use includes:

Deductible business use of your car does not cover normal commuting to your usual place of work. Qualified deductible business use includes:

If you use your car only for your job or business, you may deduct all of the miles driven or actual vehicle expenses. But if you also use the car for other purposes, you can only deduct the portion used for business purposes.

If you use your car only for your job or business, you may deduct all of the miles driven or actual vehicle expenses. But if you also use the car for other purposes, you can only deduct the portion used for business purposes.

Normal commuting from your home to your regular workplace and back is not deductible. You may deduct business mileage only if you are traveling to and from a temporary work location, from one work location to another, to meet with a client, to a conference, etc.

Normal commuting from your home to your regular workplace and back is not deductible. You may deduct business mileage only if you are traveling to and from a temporary work location, from one work location to another, to meet with a client, to a conference, etc.

Expenses for primary transportation to medical care facilities that qualify as medical expenses are:

Expenses for primary transportation to medical care facilities that qualify as medical expenses are:

Instead of using the standard mileage rates, you may use the actual costs of operating your car instead. You will need to keep accurate records. Qualified for this purpose include: gasoline, oil, tires, repairs, insurance, tolls, parking, garage fees, registration fees, lease payments, and depreciation licenses.

Instead of using the standard mileage rates, you may use the actual costs of operating your car instead. You will need to keep accurate records. Qualified for this purpose include: gasoline, oil, tires, repairs, insurance, tolls, parking, garage fees, registration fees, lease payments, and depreciation licenses.

Tax Planning Tip: Keep records of your deductible mileage each month with a simple journal or mileage log. For your convenience, we have prepared a downloadable mileage log which you can print and fill out each month.

Tax Planning Tip: Keep records of your deductible mileage each month with a simple journal or mileage log. For your convenience, we have prepared a downloadable mileage log which you can print and fill out each month.

Download the efile.com Mileage Log

Download the efile.com Mileage Log

For more information, see IRS Publication 463-Travel, Entertainment, Gift, and Car Expenses.

For more information, see IRS Publication 463-Travel, Entertainment, Gift, and Car Expenses.

Research & References of Tax Deductible Car Miles – IRS Standard Mileage Rates|A&C Accounting And Tax Services
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