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Introduction

SECTION 4. BASIS REDUCTION

Internal Revenue Bulletin 2018-2 · 2026-10-03 edition · updated 2026-10-04 · United States

AMOUNT

For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 22 cents per mile for 2014, 24 cents per mile for 2015, 24 cents per mile for 2016, 25 cents per mile for 2017, and 25 cents per mile for 2018. See section 4.04 of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2018-2
Internal Revenue Bulletin 2018-2

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