STANDARD MILEAGE RATES

BUSINESS
¹FOR TAX YEARS 2018 THROUGH 2025, STANDARD MILEAGE RATE CANNOT BE USED AS A DEDUCTION FOR UNREIMBURSED EMPLOYEE EXPENSES DUE TO SUSPENSION OF MISCELLANEOUS ITEMIZED DEDUCTIONS UNDER THE TAX CUTS & JOBS ACT.
Standard mileage rates for business purposes replace actual expenses including, but not limited, to:
  - Depreciation (or lease payments)
  - Gas & oil
  - Tires
  - Repairs, tune-ups & maintenance
  - Insurance
  - Registration fees
Once the choice has been made to use the standard mileage rate in lieu of actual expenses, the taxpayer must continue to use that method until the asset has been disposed of, retired or no longer in service.

CHARITABLE
Standard mileage rates for charitable purposes replace actual expenses such as gas & oil.
In addition to the standard mileage rate, taxpayers can deduct parking fees & tolls for charitable purposes.

MEDICAL
Standard mileage rates for medical purposes replace actual expenses such as gas & oil.
In addition to the standard mileage rate, taxpayers can deduct parking fees & tolls for medical purposes.

MOVING
²FOR TAX YEARS 2018 THROUGH 2025, MILEAGE FOR MOVING EXPENSES APPLICABLE ONLY TO INDIVIDUALS IN U.S. ARMED FORCES ON ACTIVE DUTY WHO MOVE PURSUANT TO A MILITARY ORDER & INCIDENT TO PERMANENT CHANGE OF STATION.
Standard mileage rates for moving expenses replace actual expenses such as gas & oil.
In addition the standard mileage rate, taxpayers can deduct parking fees & tolls for moving purposes.

*AS WITH ALL TAX DEDUCTIONS, TAXPAYERS MUST KEEP WRITTEN RECORDS OF VEHICLE EXPENSES*