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Rev. Proc. 2019-46, 2019-49 I.R.B.

SECTION 4. BASIS REDUCTION

Internal Revenue Bulletin 2021-3 · 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 25 cents per mile for 2017, 25 cents per mile for 2018, 26 cents per mile for 2019, 27 cents per mile for 2020, and 26 cents per mile for 2021. See section 4.04 of Rev. Proc. 2019-46.

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▸Contents — Internal Revenue Bulletin 2021-3
Internal Revenue Bulletin 2021-3

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