• Denise Hue

2018 Standard Mileage Rates


Business: The standard mileage rate for transportation or travel expenses is 54.5 cents per mile for all miles of business use (business standard mileage rate).

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates. If you have depreciated your vehicle or used the Section 179 deduction in a prior year under the actual cost method, you may not use the business standard mileage rate.

The business standard mileage rate cannot be used for more than four vehicles used simultaneously.

Charity: The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under § 170.

Medical & Moving: The standard mileage rate is 18 cents per mile for use of an automobile (1) for medical care described in § 213, or (2) as part of a move for which the expenses are deductible under § 217.

For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 22 cents per mile for 2014, 24 cents per mile for 2015, 24 cents per mile for 2016, 25 cents per mile for 2017, and 25 cents per mile for 2018.

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©2020 by Denise Hue.