IRS Standard Mileage Rates

The following applies to the 2005 tax year. Click here for 2006 standard mileage rates.

Higher Mileage Rates for Last Four Months of 2005

The Internal Revenue Service and Treasury Department implemented higher standard mileage rates for the last four months of 2005 in response to soaring gasoline prices. Thus, there are different standard mileage rates depending on when and for what purpose a car was driven.

Standard Mileage Rates

Business mileage

• Jan 1 – Aug 31, 2005: 40.5 cents per mile
• Sep 1 – Dec 31, 2005: 48.5 cents per mile

Charity mileage

• Before Aug 25, 2005: 14 cents per mile
• Aug 25 – Aug 31, 2005: 29 cents per mile
• Sept 1 – Dec 31, 2005: 34 cents per mile

Medical mileage

• Jan 1 – Aug 31, 2005: 15 cents per mile
• Sep 1 – Dec 31, 2005: 22 cents per mile

_{Sources: IRS Standard Mileage Rates were set in Revenue Procedure 2004-64 (PDF document), and updated in Announcement 2005-71 (PDF document).}