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SECTION 2. SUMMARY OF

Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States

STANDARD MILEAGE RATES

.01 Standard mileage rates.

(1) Business 32.5 cents (section 5 below) per mile (2) Charitable 14 cents (section 7 below) per mile (3) Medical and 10 cents Moving per mile (section 7 below)

.02 Determination of standard mileage rates. The business, medical, and moving standard mileage rates reflected in this revenue procedure are based on an annual study of the fixed and variable costs of operating an automobile conducted on behalf of the Service by an independent contractor, and the charitable standard mileage rate is provided in § 170(i) of the Internal Revenue Code. In connection with its study, the contractor has suggested that a change be made to the study methodology regarding the business standard mileage rate. This suggested change would include the cost of personal rather than business automobile insurance because taxpayers who use the business standard mileage rate generally carry personal rather than business insurance on their automobiles. The Service has reviewed this suggested change and has adopted it in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1999-43
Internal Revenue Bulletin 1999-43

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