Standard Mileage Rates

http://www.irs.gov/Tax-Professionals/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