|
November 2006
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 |
| 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 |
| Sept. 1 - Dec. 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
|
| Jan. 1 - Aug. 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 |
| 2003 |
| Business |
36.0 |
| Charitable |
14 |
| Medical and moving |
12 |
|
Rev. Proc. 2002-61 |
| 2002 |
| Business |
36.5 |
| Charitable |
14 |
| Medical and moving |
13 |
|
Rev. Proc. 2001-54 |
Previous | Next
2006 IRS News Releases | News Releases Main | Home
|
