SECTION 1. PURPOSE

This revenue procedure updates Rev. Proc. 2008–72, 2008–50 I.R.B. 1286, and provides optional standard mileage rates for taxpayers to use in computing the

deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. This revenue procedure also provides rules under which the amount of ordinary and necessary expenses of local travel or transportation away from home that are paid or incurred by an employee are deemed substantiated under § 1.274–5 of the Income Tax Regulations if a payor (an employer, its agent, or a third party) provides a mileage allowance under a reimbursement or other expense allowance arrangement. The substantiation methods described in this revenue procedure are not mandatory. A

(1) Business (section 5 below) 50 cents per mile (2) Charitable contribution (section 7 below) 14 cents per mile (3) Medical and moving (section 7 below) 16.5 cents per mile

taxpayer may use actual allowable expense amounts to substantiate expenses if the taxpayer maintains adequate records or other sufficient evidence. The Internal Revenue Service prospectively adjusts the business and medical and moving standard mileage rates annually (to the extent warranted).