The following applies to the 2007 tax year. Click here for standard mileage rates from
2006 and
2005.
There are different standard mileage rates depending on for what purpose a car was driven.
Standard Mileage Rates
Business mileage
Taxpayers ordinarily can deduct car expenses if the car is used for business purposes. Taxpayers can use either the standard mileage rate or actual car expenses. For more information, see the section on
Car Expenses in IRS Publication 463,
Travel, Entertainment, Gift, and Car Expenses.
Medical or Moving mileage
Taxpayers can deduct car expenses if the car is used as transportation for medical care. Taxpayers can deduct either the actual car expenses or a standard mileage rate. Medical expenses are an itemized deduction. For more information, see the
Transportation section of IRS Publication 502,
Medical and Dental Expenses.
Taxpayers can deduct car expenses if they move or relocate for a job. The car expenses are claimed as part of the moving expenses deduction.
Charity mileage
Taxpayers can deduct car expenses if the car is used for charitable purposes. The car expenses are claimed as part of the
charitable donation deduction.
Sources: IRS Standard Mileage Rates for 2007 were set in Revenue Procedure 2006-49 (PDF document). The IRS also announced the standard mileage rates in IR-2006-168.
