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2023 IRS Standard Mileage Rates

For tax year 2023, the standard mileage rates for the use of a vehicle (including vans, pickups or panel trucks) will be:

NOTE: These mileage rates apply to electric and hybrid-electric automobiles as well as gasoline and diesel-powered vehicles.

The standard mileage rate for business use 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. 

IMPORTANT: Effective January 1, 2018 through December 31, 2025, unreimbursed "employee (Form W-2)" business miles are NO longer deductible as an itemized deduction under the "Tax Cuts and Jobs Act (TCJA)". See EXCEPTIONS below.

EXCEPTION 1: If your Form W-2 Box 13 is checked for "Statutory employee", your mileage is deductible.

EXCEPTION 2: The following employees can deduct business miles:

1. National Guard and reserve members who travel more than 100 miles from home to perform services as a National Guard or reserve member;

2. Performing-arts related expenses for a qualified performing artist;

3. Job expenses for fee-basis state or local government officials.

The Business Standard Mileage Rate

If you qualify to use the business standard mileage rate, you may also be able to deduct parking fees, tolls, interest, and state and local taxes (other than gasoline taxes) as a business expense.

The "business" standard mileage rate CANNOT be used if:

• You claimed actual expenses for the vehicle in a prior year,

• You claimed any depreciation and/or a Section 179 expense deduction for the vehicle in a prior year, OR

• You use FIVE or more vehicles at the same time, such as in fleet operations.