Tax Guide: Mileage Deductions

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Mileage Deductions

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Standard Deductions For Miles Driven

Type of Mileage	Deduction Rate Per Mile
Type of Mileage	1997	1998
Business Standard Mileage Rate Optional rate for employees or self-employed individuals in computing deductible costs of operating passenger automobiles (including vans, pickups, or panel trucks) owned by them for business purposes.	31.5 cents	32.5 cents
Charitable Standard Mileage Rate Rate for computing the charitable deduction for use of a passenger automobile in connection with rendering free services to a charitable organization.	12 cents	14 cents
Medical Standard Mileage Rate For computing the deduction for use of a passenger automobile to obtain medical care. Deduction is subject to 7.5 percent of income limitation.	10 cents	10 cents
Moving Standard Mileage Rate For computing the deduction for use of a passenger automobile as part of a move to a new principal place of work for which expenses are otherwise deductible.	9 cents	10 cents