Medical, Charitable, and Moving Use of an Auto

Internal Revenue Service Standard Mileage Rates

The automoble information is from: Rev. Proc. 2008-72

Charitable contribution standard mileage rate is 14 cents per mile

The standard mileage rate is 14 cents per mile for purposes of computing the charitable contribution deduction for use of an automobile in connection with rendering gratuitous services to a charitable organization.

Medical and moving standard mileage rate is 24 cents per mile

The standard mileage rate is 24 cents per mile for use of an automobile to obtain medical care, or as part of a move for which the expenses are deductible.

Parking fees and tolls attributable to the use of the automobile for charitable, medical, or moving expense purposes may be deducted as separate items. A taxpayer may use actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation. A deduction computed using the applicable standard mileage rate for charitable, medical, or moving expense miles is in lieu of all variable expenses (including gasoline and oil) of the automobile allocable to those purposes. Costs for items such as depreciation (or lease payments), insurance, and license and registration
fees are not deductible, and are not included in the charitable or medical and moving standard mileage rates.

The information on this web site for general guidance only. This general information is provided to represent a good faith effort to provide accurate and complete tax information. The information provided herein should not be used as a substitute for consultation with professional advisers. Every situation may be unique, please contact us to discuss your particular situation.