778:
725:
602:, Government Printing Office; Accessed January 28, 2009. "In any year in which the Internal Revenue Service establishes a single standard mileage rate for optional use by taxpayers in computing the deductible costs of operating their automobiles for business purposes, the rate per mile established by the Administrator (of the GSA) shall not exceed the single standard mileage rate established by the Internal Revenue Service."
48:(GSA) sets the rate for federal jobs. In general, the GSA rate matches the annual rate set by the IRS, although by law the government employee reimbursement rate cannot exceed the mileage rate set by the IRS for business deductions.
40:, for the business use of a vehicle. Under the law, the taxpayer for each year is generally entitled to deduct either the actual expense amount, or an amount computed using the standard mileage rate, whichever is greater.
43:
The business mileage reimbursement rate is used by some employers for computing employee reimbursement amounts when an employee operates a motor vehicle not owned by the employer for the employer's business purposes. The
474:; Form 2106, Internal Revenue Service, U.S. Dept. of the Treasury (for applicable years); IRS Rev. Proc. 2005–78; IRS Rev. Proc. 2006–49; IRS Rev. Proc. 2008–72.
672:
51:
Reimbursement by an employer on a per-mile basis is also used in other countries; it offers a similar simplification to payment of subsistence
526:
511:
541:
762:
595:
819:
838:
492:
Revenue
Procedure 2008–72, I.R.B. 2008–50, November 24, 2008, Internal Revenue Service, U.S. Dep't of the Treasury.
848:
45:
25:
673:"IRS issues standard mileage rates for 2023; business use increases 3 cents per mile | Internal Revenue Service"
658:
793:
736:
843:
755:
570:
496:
858:
812:
748:
466:
33:
29:
8:
863:
853:
696:
575:
805:
777:
659:"IRS increases mileage rate for remainder of 2022 | Internal Revenue Service"
599:
37:
789:
732:
646:
635:
623:
611:
832:
592:
21:
556:
471:
724:
52:
24:
for purposes of computing the allowable business deduction, for
478:
479:"Privately Owned Vehicle (POV) Mileage Reimbursement Rates"
785:
589:
557:"Privately Owned Vehicle Mileage Rates (Archived)"
58:
20:is an optional standard mileage rate used in the
830:
571:IRS increases mileage rate for remainder of 2022
813:
756:
512:"IRS Announces 2012 Standard Mileage Rates"
497:"IRS Announces 2011 Standard Mileage Rates"
820:
806:
763:
749:
591:, 5 U.S.C. 5704(a)(1), Available from:
831:
544:. Internal Revenue Service. 2013-12-06
529:. Internal Revenue Service. 2012-11-21
514:. Internal Revenue Service. 2011-12-09
499:. Internal Revenue Service. 2010-12-03
467:IRS.gov Standard Mileage Rate Overview
772:
719:
697:"IRS Mileage Rates 2024 | Everlance"
72:Privately-Owned Aircraft Rate (GSA)
731:This business-related article is a
18:business mileage reimbursement rate
13:
14:
875:
527:"Standard Mileage Rates for 2013"
481:. General Services Administration
776:
723:
46:General Services Administration
689:
665:
651:
640:
629:
617:
605:
582:
59:Reimbursement rates since 1991
1:
542:"2014 Standard Mileage Rates"
460:
792:. You can help Knowledge by
735:. You can help Knowledge by
7:
26:Federal income tax purposes
10:
880:
771:
718:
598:January 30, 2009, at the
839:Internal Revenue Service
849:Accounting terminology
788:-related article is a
576:IRS Mileage Rate 2024
69:Automobile Rate (IRS)
30:Internal Revenue Code
844:Corporate taxation
647:IRS Notice 2021-02
636:IRS Notice 2020-05
624:IRS Notice 2019-02
612:IRS Notice 2018-03
801:
800:
744:
743:
701:www.everlance.com
593:US Code Main Page
458:
457:
871:
822:
815:
808:
780:
773:
765:
758:
751:
727:
720:
711:
710:
708:
707:
693:
687:
686:
684:
683:
669:
663:
662:
655:
649:
644:
638:
633:
627:
621:
615:
609:
603:
586:
567:
565:
564:
552:
550:
549:
537:
535:
534:
522:
520:
519:
507:
505:
504:
489:
487:
486:
472:IRS Document 463
442:65.5 cents/mile
432:62.5 cents/mile
422:58.5 cents/mile
404:54.5 cents/mile
398:57.5 cents/mile
235:58.5 cents/mile
227:50.5 cents/mile
219:48.5 cents/mile
211:44.5 cents/mile
203:48.5 cents/mile
195:40.5 cents/mile
187:37.5 cents/mile
179:36.0 cents/mile
171:36.5 cents/mile
163:34.5 cents/mile
155:32.5 cents/mile
147:31.0 cents/mile
139:32.5 cents/mile
131:32.5 cents/mile
123:31.5 cents/mile
115:31.0 cents/mile
107:30.0 cents/mile
99:29.0 cents/mile
91:28.0 cents/mile
83:27.5 cents/mile
63:
62:
879:
878:
874:
873:
872:
870:
869:
868:
829:
828:
827:
826:
770:
769:
716:
714:
705:
703:
695:
694:
690:
681:
679:
671:
670:
666:
657:
656:
652:
645:
641:
634:
630:
622:
618:
610:
606:
600:Wayback Machine
587:
583:
562:
560:
555:
547:
545:
540:
532:
530:
525:
517:
515:
510:
502:
500:
495:
484:
482:
477:
463:
373:54.5 cents/mile
360:53.5 cents/mile
334:57.5 cents/mile
321:56.0 cents/mile
308:56.5 cents/mile
295:55.5 cents/mile
282:55.5 cents/mile
269:51.0 cents/mile
256:50.0 cents/mile
243:55.0 cents/mile
61:
12:
11:
5:
877:
867:
866:
861:
859:Business stubs
856:
851:
846:
841:
825:
824:
817:
810:
802:
799:
798:
781:
768:
767:
760:
753:
745:
742:
741:
728:
713:
712:
688:
664:
650:
639:
628:
616:
604:
580:
579:
578:
573:
568:
553:
538:
523:
508:
493:
490:
475:
469:
462:
459:
456:
455:
453:
450:
446:
445:
443:
440:
436:
435:
433:
430:
429:July–Dec 2022
426:
425:
423:
420:
419:Jan–June 2022
416:
415:
413:
412:56 cents/mile
410:
406:
405:
402:
399:
396:
392:
391:
389:
387:
384:
380:
379:
377:
374:
371:
367:
366:
364:
361:
358:
354:
353:
351:
348:
345:
341:
340:
338:
335:
332:
328:
327:
325:
322:
319:
315:
314:
312:
309:
306:
302:
301:
299:
296:
293:
289:
288:
286:
283:
280:
276:
275:
273:
270:
267:
263:
262:
260:
257:
254:
250:
249:
247:
244:
241:
237:
236:
233:
229:
228:
225:
221:
220:
217:
213:
212:
209:
205:
204:
201:
197:
196:
193:
189:
188:
185:
181:
180:
177:
173:
172:
169:
165:
164:
161:
157:
156:
153:
149:
148:
145:
141:
140:
137:
133:
132:
129:
125:
124:
121:
117:
116:
113:
109:
108:
105:
101:
100:
97:
93:
92:
89:
85:
84:
81:
77:
76:
73:
70:
67:
60:
57:
34:26 U.S.C.
9:
6:
4:
3:
2:
876:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
836:
834:
823:
818:
816:
811:
809:
804:
803:
797:
795:
791:
787:
782:
779:
775:
774:
766:
761:
759:
754:
752:
747:
746:
740:
738:
734:
729:
726:
722:
721:
717:
702:
698:
692:
678:
674:
668:
660:
654:
648:
643:
637:
632:
625:
620:
613:
608:
601:
597:
594:
590:
585:
581:
577:
574:
572:
569:
558:
554:
543:
539:
528:
524:
513:
509:
498:
494:
491:
480:
476:
473:
470:
468:
465:
464:
454:
452:67 cents/mile
451:
448:
447:
444:
441:
438:
437:
434:
431:
428:
427:
424:
421:
418:
417:
414:
411:
408:
407:
403:
400:
397:
394:
393:
390:
388:
386:58 cents/mile
385:
382:
381:
378:
375:
372:
369:
368:
365:
362:
359:
356:
355:
352:
349:
347:54 cents/mile
346:
343:
342:
339:
336:
333:
330:
329:
326:
323:
320:
317:
316:
313:
310:
307:
304:
303:
300:
297:
294:
291:
290:
287:
284:
281:
279:July–Dec 2011
278:
277:
274:
271:
268:
266:Jan–June 2011
265:
264:
261:
258:
255:
252:
251:
248:
245:
242:
239:
238:
234:
232:July–Dec 2008
231:
230:
226:
224:Jan–June 2008
223:
222:
218:
215:
214:
210:
207:
206:
202:
199:
198:
194:
191:
190:
186:
183:
182:
178:
175:
174:
170:
167:
166:
162:
159:
158:
154:
151:
150:
146:
143:
142:
138:
135:
134:
130:
127:
126:
122:
119:
118:
114:
111:
110:
106:
103:
102:
98:
95:
94:
90:
87:
86:
82:
79:
78:
74:
71:
68:
65:
64:
56:
54:
49:
47:
41:
39:
35:
31:
27:
23:
22:United States
19:
794:expanding it
783:
737:expanding it
730:
715:
704:. Retrieved
700:
691:
680:. Retrieved
676:
667:
653:
642:
631:
619:
607:
588:
584:
561:. Retrieved
559:. 2016-03-20
546:. Retrieved
531:. Retrieved
516:. Retrieved
501:. Retrieved
483:. Retrieved
401:$ 1.27/mile
363:$ 1.17/mile
350:$ 1.17/mile
337:$ 1.29/mile
324:$ 1.31/mile
311:$ 1.33/mile
298:$ 1.31/mile
285:$ 1.29/mile
272:$ 1.29/mile
259:$ 1.29/mile
246:$ 1.24/mile
200:Sep–Dec 2005
192:Jan–Aug 2005
144:Apr–Dec 1999
136:Jan–Mar 1999
50:
42:
17:
15:
677:www.irs.gov
75:Motorcycle
833:Categories
706:2023-12-15
682:2023-01-19
563:2016-03-20
548:2013-12-20
533:2012-11-21
518:2011-12-14
503:2010-12-15
485:2008-10-17
461:References
38:§ 162
28:under the
864:Tax stubs
854:Tax terms
596:Archived
53:per diem
36:
784:This
449:2024
439:2023
409:2021
395:2020
32:, at
790:stub
733:stub
383:2019
376:TBA
370:2018
357:2017
344:2016
331:2015
318:2014
305:2013
292:2012
253:2010
240:2009
216:2007
208:2006
184:2004
176:2003
168:2002
160:2001
152:2000
128:1998
120:1997
112:1996
104:1995
96:1994
88:1992
80:1991
66:Year
16:The
786:tax
835::
699:.
675:.
55:.
821:e
814:t
807:v
796:.
764:e
757:t
750:v
739:.
709:.
685:.
661:.
626:.
614:.
566:.
551:.
536:.
521:.
506:.
488:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.