A. For 2019, the standard mileage rates are as follows.
- 58 cents per mile for business miles (up from 54.5 cents for 2018).
- 20 cents per mile driven for medical or moving purposes (up from 18 cents for 2018).
- 14 cents per mile driven in service of charitable organizations (unchanged from 2018).
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs as determined by the same study.
A taxpayer cannot use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for any vehicle used for hire or for more than four vehicles used simultaneously.