Standard Mileage Rates
The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.
For the three periods beginning August 25, 2005 and ending December 31, 2006, this table also lists the rates for providing donated services to charity for relief related to Hurricane Katrina, and the amount that may be excluded from income by those reimbursed for such use.
| Applicable Period |
Rates (in cents per mile) |
Source |
| July 1 - December 31, 2011 |
| Business |
55.5 |
| Charitable |
14 |
| Medical and moving |
23.5 |
|
IR-2011-69 |
| January 1 - June 30, 2011 |
| Business |
51 |
| Charitable |
14 |
| Medical and moving |
19 |
|
IR-2010-119 |
| 2010 |
| Business |
50 |
| Charitable |
14 |
| Medical and moving |
16.5 |
|
IR-2009-111 |
| 2009 |
| Business |
55 |
| Charitable |
14 |
| Medical and moving |
24 |
|
IR-2008-131 |
| July 1 - December 31, 2008 |
| Business |
58.5 |
| Charitable |
14 |
| Medical and moving |
27 |
|
IR-2008-82 |
| January 1 - June 30, 2008 |
| Business |
50.5 |
| Charitable |
14 |
| Medical and moving |
19 |
|
IR-2007-192 |
| 2007 |
| Business |
48.5 |
| Charitable |
14 |
| Medical and moving |
20 |
|
IR-2006-168 |
| 2006 |
|
|
| Business |
44.5 |
| Charitable contribution: |
|
|
(a) General |
14 |
|
(b) Hurricane Katrina deduction |
32 |
|
(c) Hurricane Katrina reimbursement |
44.5 |
| Medical and moving |
18 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IR-2005-138
|
| September 1 - December 31, 2005 |
| Business |
48.5 |
| Charitable contribution: |
|
|
(a) General |
14 |
|
(b) Hurricane Katrina deduction |
34 |
|
(c) Hurricane Katrina reimbursement |
48.5 |
| Medical and moving |
22 |
|
|
|
|
|
|
|
IR-2005-99
Pub. L. 109-73
|
| August 25 - 31, 2005 |
| Business |
40.5 |
| Charitable contribution: |
|
|
(a) General |
14 |
|
(b) Hurricane Katrina deduction |
29 |
|
(c) Hurricane Katrina reimbursement |
40.5 |
| Medical and moving |
15 |
|
IR-2004-139
Pub. L. 109-73
|
| January 1 - August 24, 2005 |
| Business |
40.5 |
| Charitable |
14 |
| Medical and moving |
15 |
|
IR-2004-139 |
| 2004 |
| Business |
37.5 |
| Charitable |
14 |
| Medical and moving |
14 |
|
IR-2003-121 |
Earlier Years
2003: Rev. Proc. 2002-61
2002: Rev. Proc. 2001-54
2001: Rev. Proc. 2000-48, 2000-2 C.B. 570
2000: Rev. Proc. 99-38, 1999-2 C.B. 525
1999: Announcement 99-7, 1999-1 C.B. 306
Rev. Proc. 98-63, 1998-2 C.B. 818
1998: Rev. Proc. 97-58, 1997-2 C.B. 587
1997: Rev. Proc. 96-63, 1996-2 C.B. 420
Page Last Reviewed or Updated: 15-Aug-2012
