The following rates are published by the Department of Treasury for use as the standard mileage rates by the Internal Revenue Service. A reduced standard mileage rate applies for relocation travel, medical/patient care travel (including research subjects) and charitable travel. According to the IRS, these reduced mileage rates are not intended to include the cost of depreciation, maintenance and repairs, insurance and registration fees, which are not expenses for relocation, medical or charitable travel.
For reference purposes, current and prior year standard mileage rates are shown in the table below.
|PERIOD||BUSINESS RATE||MEDICAL||RELOCATION RATE***||CHARITABLE RATE|
|Jan 1, 2023||65.5 cents/mile||22.0 cents/mile||Not Applicable||14.0 cents/mile|
|July 1, 2022 – Dec 31, 2022||62.5 cents/mile||22.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2022 – June 30, 2022||58.5 cents/mile||18.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2021 – Dec 31, 2021||56.0 cents/mile||16.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2020 – Dec 31, 2020||57.5 cents/mile||17.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2019 – Dec 31, 2019||58.0 cents/mile||20.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2018 – Dec 31, 2018||54.5 cents/mile||18.0 cents/mile||Not Applicable||14.0 cents/mile|
|Jan 1, 2017 – Dec 31, 2017||53.5 cents/mile||17.0 cents/mile||17.0 cents/mile||14.0 cents/mile|
|Jan 1, 2016 – Dec 31, 2016||54.0 cents/mile||19.0 cents/mile||19.0 cents/mile||14.0 cents/mile|
|Jan 1, 2015 – Dec 31, 2015||57.5 cents/mile||23.0 cents/mile||23.0 cents/mile||14.0 cents/mile|
|Jan 1, 2014 – Dec 31, 2014||56.0 cents/mile||23.5 cents/mile||23.5 cents/mile||14.0 cents/mile|
|Jan 1, 2013 – Dec 31, 2013||56.5 cents/mile||24.0 cents/mile||24.0 cents/mile||14.0 cents/mile|
|Jan 1, 2012 – Dec 31, 2012||55.5 cents/mile||23.0 cents/mile||23.0 cents/mile||14.0 cents/mile|
***Under the Tax Cuts and Jobs Act of 2017, all moving expenses incurred on or after January 1, 2018, whether reimbursed to an individual or paid to a vendor on behalf of an individual, are taxable income to the individual. Prior to tax reform, the purpose for the relocation mileage rate was to determine the value of nontaxable mileage reimbursements. As a result of the change in the tax law, a nontaxble mileage is not allowed and therefore a nontaxable mileage rate no longer exists. When reimbursing employee relocation mileage expenses, departments may use any rate deemed reasonable. In the past, the determination of the value of the relocation rate by the IRS was consistent over time with the medical mileage rate. As a best practice, it is recommended that the medical mileage rate in effect at the time of the move be used. Note, however, that regardless of rate used, all relocation mileage reimbursements are taxable income to the employee.