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

SECTION 4. BASIS REDUCTION

Internal Revenue Bulletin 2026-4 · 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 26 cents per mile for 2022, 28 cents per mile for 2023, 30 cents per mile for 2024, 33 cents per mile for 2025, and 35 cents per mile for 2026. See section 4.04 of Rev. Proc. 2019-46.

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▸Contents — Internal Revenue Bulletin 2026-4
Internal Revenue Bulletin 2026-4

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