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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.
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Reimbursement by an employer on a per-mile basis is also used in other countries; it offers a similar simplification to payment of subsistence
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Procedure 2008–72, I.R.B. 2008–50, November 24, 2008, Internal Revenue Service, U.S. Dep't of the Treasury.
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20:is an optional standard mileage rate used in the
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591:, 5 U.S.C. 5704(a)(1), Available from:
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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
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697:"IRS Mileage Rates 2024 | Everlance"
72:Privately-Owned Aircraft Rate (GSA)
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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
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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
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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
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733:stub
383:2019
376:TBA
370:2018
357:2017
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331:2015
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305:2013
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