The standard mileage rate for the use of a car (also vans, pickups or panel trucks):
|
Year |
Business Miles |
Medical/Moving |
Service to Charitable Organization |
|
2018 |
54.5 cents per mile |
18 cents per mile |
14 cents per mile |
|
2017 |
53.5 cents per mile |
17 cents per mile |
14 cents per mile |
|
2016 |
54 cents per mile |
19 cents per mile |
14 cents per mile |
|
2015 |
57.5 cents per mile |
23 cents per mile |
14 cents per mile |
|
2014 |
56 cents per mile |
23.5 cents per mile |
14 cents per mile |
An annual study is done of the fixed and variable costs of operating a vehicle to determine the standard mileage rate for business.
Medical and moving purposes mileage is based on variable costs.
Taxpayers can use either standard mileage rates or actual expenses for the vehicle but not both. If a taxpayer has previously used the MACRS (Modified Accelerated Cost Recovery System) depreciation method or claimed Section 179 deduction, for the vehicle, they may not use the business standard mileage rate.
