2014 IRS Standard Mileage Rates

Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56 cents per mile for business miles driven
  • 23.5 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

Standard Mileage Rates for 2013

Internal Revenue Service  issued the 2013 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

 

  • 56.5 cents per mile for business miles driven
  • 24 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

 

The rate for business miles driven during 2013 increases 1 cent from the 2012 rate.  The medical and moving rate is also up 1 cent per mile from the 2012 rate.

 

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

 

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

 

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

 

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.  Notice 2012-72 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

Source: IRS

IRS Mileage Calculator 2013 (Business)

Adjusted Calendar Year (CY) 2012 Privately Owned Vehicle Mileage Reimbursement Rates for Federal Employees

GSA has adjusted all POV mileage reimbursement rates for federal employees from April 17, 2012.

Modes of Transportation Effective/Applicability Date  Rate per mile
Airplane* April 17, 2012 $1.31
If use of privately owned automobile is authorized or if no Government owned automobile is available April 17, 2012 $0.555
If Government-owned automobile is available April 17, 2012 $0.23
Motorcycle April 17, 2012 $0.525

Source

2012 Standard Mileage Rates

The Internal Revenue Service issued the 2012 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2012, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 55.5 cents per mile for business miles driven
  • 23 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven in service of charitable organizations

The rate for business miles driven is unchanged from the mid-year adjustment that became effective on July 1, 2011. The medical and moving rate has been reduced by 0.5 cents per mile.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs as determined by the same study. Independent contractor Runzheimer International conducted the study.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical or charitable expense are in Rev. Proc. 2010-51.

Notice 2012-01 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

From IRS website

New federal FY 2012 Per Diem Rates – from October 1st 2011

Fiscal Year 2012 Maximum Per Diem Reimbursement Rates

New per diem reimbursement rates for federal travelers for Fiscal Year 2012 go into effect October 1st 2011.

FY 2012 Per Diem Rates (Excel file, 124k)

GSA’s Per Diem web page

Federal travelers will find that most per diem rates for FY 2012 are similar to the previous year and that most rates did not increase or decrease by more than $5.

The standard U.S. lodging rate, which applies to approximately 2,600 counties in the continental U.S., remains at $77. Additionally, the meals and incidental rate tiers of $46 – $71 remain the same in FY 2012 as the previous year.

FTR Bulletin 12-01

 

 

IRS Business Travel Per Diem Tables

For employers who pay a per diem allowance to employees for business travel away from home

Per Diem Rate Tables

 

More from IRS Publication 1542:

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method.

High-low method. Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $258 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2009. For travel on or after October 1, 2009, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method.    Table 2 lists the localities that are eligible for $233 ($65 M&IE) per diem, effective October 1, 2010. For travel on or after October 1, 2010, the per diem for all other localities decreases to $160 ($52 M&IE).
Regular federal per diem rate method. Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. The rates listed in Table 3 are effective October 1, 2009; those in Table 4 are effective October 1, 2010. The standard rate for all locations within CONUS not specifically listed in Table 3 is $116 ($70 for lodging and $46 for M&IE). For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE).

Transition Rules

The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using.

High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. For example, Employee A travels extensively during March and April of 2011, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2011. For A’s November trip and any others during the remainder of 2011, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Assume that two of your other employees, B and C, are also reimbursed under the high-low method—your choice of rates must also apply to them.   For Employee A’s travel on or after January 1, 2012, you must use the rates in effect for 2012, but may either continue with the high-low method or choose the regular federal per diem rate method. The choice of method stays in effect for the entire 2012 calendar year.   The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb.
Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. For example, Employees P and Q attend an industry conference in February 2011, and you reimburse their expenses using the per diem rate method (Table 4). Employee P attends other conferences in July (reimbursed using Table 4) and December 2011, while Employee Q’s only other travel occurs in October 2011. When determining Q’s travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates or adopt the new ones effective October 1, 2011. Your choice of rates will also apply to Employee P’s December travel. Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2011. You can choose a new method for either or both employees; this choice will become effective on January 1, 2012.   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Go to www.gsa.gov/perdiem.

Federal Meals and Incidental Expenses (M&IE) and Per Diem Rates

General Services Administration:

Meals and Incidental Expenses ( M&IE) Breakdown

Section 301-11.18 of the Federal Travel Regulation

Per Diem Rates (CONUS Rates)

Department of State:

Foreign Per Diem rates are established monthly by the Office of Allowances as maximum U.S. dollar rates for reimbursement of government civilians traveling on official business in foreign areas. Lodging and M&IE (Meals & Incidental Expenses) are reported separately followed by a combined daily rate.

Foreign Per Diem Rates by Location

FTR Appendix B (Breakdown of Meals/Incidentals)

Excel Version of Foreign Per Diem Rates

More about Foregin Per Diem Rates

Optional Standard Mileage Rates – after July 1, 2011

Optional Standard Mileage Rates – Announcement 2011-40
This announcement informs taxpayers that the Internal Revenue Service is modifying
Notice 2010-88, 2010-51 I.R.B. 882, by revising the optional standard mileage rates for
computing the deductible costs of operating an automobile for business, medical, or moving
expense purposes and for determining the reimbursed amount of these expenses that is
deemed substantiated. This modification results from recent increases in the price of fuel.

The revised standard mileage rates are:
(1) Business 55.5 cents per mile
(2) Medical and moving 23.5 cents per mile
The mileage rate that applies to the deduction for charitable contributions is fixed under
§ 170(i) of the Internal Revenue Code at 14 cents per mile.

The revised standard mileage rates set forth in this announcement apply to deductible
transportation expenses paid or incurred for business, medical, or moving expense purposes
on or after July 1, 2011, and to mileage allowances that are paid both

(1) to an employee on or after July 1, 2011, and

(2) for transportation expenses paid or incurred by the employee on or
after July 1, 2011.

The standard mileage rates set forth in Notice 2010-88 continue to apply to deductible
transportation expenses paid or incurred for business, medical, or moving expense purposes
before July 1, 2011, and to mileage allowances paid

(1) to an employee before July 1, 2011, or

(2) with respect to transportation expenses paid or incurred by the employee before July 1,
2011.

All other provisions of Notice 2010-88 remain in effect.

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