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Individual Income Tax Guide

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Standard Mileage Rates

Standard Mileage Rates by Usage Type

Rate Per Mile


Business

Charity

Moving

Medical

2016

54¢

14¢

19¢

19¢

2015

57.5¢

14¢

23¢

23¢

2014

56¢

14¢

23.5¢

23.5¢

2013

56.5¢

14¢

24¢

24¢

2012

55.5¢

14¢

23¢

23¢

7/1/11 - 12/31/11

55.5¢

14¢

23.5¢

23.5¢

1/1/11 - 6/30/11

51¢

14¢

19¢

19¢

2010

50¢

14¢

16.5¢

16.5¢

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

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) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.