In Notice 2014-79, the IRS issued the 2015 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. In lieu of using the optional standard rates, taxpayers can calculate the actual costs of using their vehicle.

Beginning on Jan. 1, 2015, the standard mileage rates for the use of an automobile are:

  • 57 cents per mile for business miles driven (up from 56 cents in effect for 2014)
  • 23 cents per mile driven for medical or moving purposes (down from 23.5 cents for 2014)
  • 14 cents per mile driven in service of charitable organizations (no change from prior years)

The standard mileage rates are based on an annual study of the costs of operating an automobile. Rev. Proc. 2010-51 includes more details about the use of standard mileage rates.

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