2019 Standard Business Mileage Rates

The IRS issued the 2019 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes. The IRS also issued the amount taxpayers must use in calculating reductions to a vehicle’s basis for depreciation taken under the business standard mileage rate, as well as the maximum standard automobile cost that may be used in computing the allowance under a fixed and variable rate plan. Notice 2019-2.

Beginning on January 1, 2019, Notice 2019-2 provides that the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

• 58 cents per mile driven for business purposes;
• 20 cents per mile driven for medical or moving purposes; and
• 14 cents per mile driven in service of charitable organizations.