What are the IRS Standard Mileage Rate Tax Deductions

A chart of the IRS standard mileage rate tax deduction amounts for 2009-2019 and how to use them as a taxpayer.

For 2019 the standard mileage rate tax deductions are as follows:

58 cents per mile driven for business (in 2018 this was 54.5 cents per mile)

54 cents per mile driven for medical (in 2018 this was 18 cents per miles)

14 cents per miles driven for charity (in 2018 it was the same)

Standard Mileage Rate Tax Deductions (2009-2019)

Below, the table shows the minimum standard mileage rate tax deductions allowed by the IRS from 2009 to 2019. In addition, this table is updated as the IRS updates the standard mileage rate tax deductions. The IRS typically updates these rates at the beginning of every year and sometimes halfway through the year.

The standard mileage rate tax deduction is set by the IRS every year. This is the per-mile amount that a tax payer can deduct from their taxes for each mile driven for business.

Applicable PeriodRates(in cents per mile)
source: IRS Standard Mileage Rates
2019Business: 58
Charitable: 14
Moving: 20
2018Business: 54.5
Charitable: 14
Medical and Moving: 18
2017Business: 53.5
Charitable: 14
Medical and moving: 17
2016Business: 54
Charitable: 14
Medical and moving: 19
2015Business: 57.5
Charitable: 14
Medical and moving: 23
2014Business: 56
Charitable: 14
Medical and moving: 23.5
2013Business: 56.5
Charitable: 14
Medical and moving: 24
2012Business: 55.5
Charitable: 14
Medical and moving: 23
2011 (July 1 to December 31)Business: 55.5
Charitable: 14
Medical and moving: 23.5
2011 (January 1 to June 30)Business: 51
Charitable: 14
Medical and moving: 19
2010Business: 50
Charitable: 14
Medical and moving: 16.5
2009Business: 55
Charitable: 14
Medical and moving: 24

Please note that the standard mileage rate tax deduction amounts can only be used if the taxpayer uses the Actual Mileage Expense Deduction method when taking a mileage expense deduction on their tax return.

How to Use Standard Rate Mileage Tax Deduction Amounts

There are two methods that a taxpayer can use to calculate business use car tax deductions. The taxpayer must choose one, as you cannot use both at the same time. It is up to the taxpayer to choose which one is best for them.

  1. the standard mileage rate method
  2. the actual expense method

The standard mileage rate tax deduction amounts only apply to the first method, the Standard Mileage Rate Method. Therefore, you do not need this chart if you are using the Actual Expense Method. For a detail of the two different methods, and what is required of each method, please check out the following article:
How To Maximize Business Use Car Tax Deductions: Standard Mileage Rate Method vs Actual Expense Method

The standard mileage rate method is a method of deducting an IRS established dollar amount per tax-deductible business mile driven. Further, this method can only be used by the owner of lessor of the vehicle. To use this method the taxpayer must keep a record or log of the miles that they drove for business. More specifically, this log needs to include the destination and business purpose of the trip. Please read the following article for more information about the IRS requirements for a proper mileage log.
What Does the IRS Require for Keeping an Adequate Mileage Log?

Example Standard Rate Mileage Tax Deduction Calculation

An example of how to calculate your tax deduction amount using the standard mileage rate tax deduction method with the 2019 amounts.

Ronny drove about 100 miles a day for business each work day of 2018. Also, Ronny kept a detailed mileage log of his drives, as per the IRS requirements. At the end of the year, his mileage log showed that he drove a total of 21,950 miles for work.

How do you calculate Ronny’s end of year (for 2018) mileage expense tax deduction?

You multiply the total number of miles that Ronny drove for work by the standard mileage rate tax deduction per mile for 2018. The standard mileage rate tax deduction for miles driven for business for 2018 is 54.5 cents per mile.

Ronny’s Mileage Expense Tax Deduction

$0.545 x 25,000 miles driven = $13,625


Important Note:

Ronny’s tax deductible amount from his mileage expenses alone was larger than the individual standard deduction for 2018, which is $12,000. Therefore, it paid off for Ronny to keep a mileage log as by doing so he was able to maximize his tax return.


What is considered a business drive by the IRS?

Only miles driven with your car for business use are considered tax deductible. With that said, this is what the IRS considers business use of your car?

Business Meal and Entertainment

Customer Visits

Airport / Travel

Travel Between Offices

Temporary Job Sites

Errands / Supplies

Odd Jobs

You may also like...