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Mileage Rates

Beginning on Jan. 1, 2024, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 67 cents per mile driven for business use, up 1.5 cents from 2023.
  • 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, a decrease of 1 cent from 2023.
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2023.

Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.
  • 22 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, consistent with the increased midyear rate set for the second half of 2022.
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.

These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

NOTE: Tax Year 2022 standard mileage rates depend upon date driven. The IRS made special midyear rate adjustments in recognition of gasoline price increases. The IRS normally updates the mileage rates once a year in the fall for the next calendar year.

For January 1 - June 30, 2022, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 58.5 cents per mile driven for business use
  • 18 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute.

For July 1 - December 31, 2022:

  • 62.5 cents per mile driven for business use
  • 22 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces
  • 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged.

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Reminder – The standard mileage rate cannot be used for any vehicle where the taxpayer has:  

     a) claimed depreciation using a method other than straight-line for its estimated useful life

     b) claimed a §179 deduction

     c) claimed the additional first-year (aka “bonus”) depreciation, or

     d) used ACRS or MACRS

For anyone needing to reference an earlier tax year, click the link below:

 https://www.irs.gov/tax-professionals/standard-mileage-rates