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The Internal Revenue Service has issued its 2022 standard mileage rates which taxpayers can use to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

The 2022 standard mileage rates are:

  • 58.5 cents per mile driven for business use, up 2.5 cents from 2021;
  • 18 cents per mile driven for certain medical care purposes or for moving purposes for qualified active-duty members of the Armed Forces, up 2 cents from 2021; and
  • 14 cents per mile driven in gratuitous service of charitable organizations, unchanged from 2021.

Taxpayers may use the standard mileage rates or substantiate using actual costs of using their vehicle, if he or she maintains adequate records or other sufficient evidence. The business standard mileage rate cannot currently be used to claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. The standard mileage rate must be used in the first year the vehicle is available for business use. Thereafter, taxpayers can choose to use the standard mileage rate or actual expenses. Leased vehicles must use the standard mileage rate method for the entire lease period, including renewals, if the standard mileage rate is chosen.

If you have any questions regarding the mileage rates or any legal matter, contact your FOS attorney.