2019 Standard Mileage Rates Released
The IRS released the optional standard mileage rates for 2019. Most
taxpayers may use these rates to compute deductible costs of operating
- medical, and
- charitable purposes.
Some members of the military may also use these rates to compute their moving expense deductions.
2019 Standard Mileage Rates
The standard mileage rates for 2019 are:
- 58 cents per mile for business uses;
- 20 cents per mile for medical uses; and
- 14 cents per mile for charitable uses.
Taxpayers may use these rates, instead of their actual expenses, to
calculate their deductions for business, medical or charitable use of
their own vehicles.FAVR Allowance for 2019
For purposes of the fixed and variable rate (FAVR) allowance, the
maximum standard automobile cost for vehicles places in service after
Employers can use a FAVR allowance to reimburse employees who use their own vehicles for the employer’s business.
- $50,400 for passenger automobiles, and
- $50,400 for trucks and vans.
2019 Mileage Rate for Moving Expenses
The standard mileage rate for the moving expense deduction is 20 cents per mile. To claim this deduction, the taxpayer must be:
- a member of the Armed Forces of the United States,
- on active military duty, and
- moving under an military order and incident to a permanent change of station.
The Tax Cuts and Jobs Act of 2017 suspended the moving expense deduction for all other taxpayers until 2026.Unreimbursed Employee Travel Expenses
For most taxpayers, the Tax Cuts and Jobs Act suspended the
miscellaneous itemized deduction for unreimbursed employee travel
expenses. However, certain taxpayers may still claim an above-the-line
deduction for these expenses. These taxpayers include:
- members of a reserve component of the U.S. Armed Forces,
- state or local government officials paid on a fee basis, and
- performing artists with relatively low incomes.
Notice 2018-3, I.R.B. 2018-2, 285, as modified by Notice 2018-42, I.R.B. 2018-24, 750, is superseded.