The Internal Revenue Service (IRS) has announced the optional standard mileage rate used to calculate the costs of operating a car, van, pickup truck, or panel truck for business purposes in 2019. The 2019 rates for automobiles used for charitable, medical, or moving purposes were also announced. 

The new rates are:

  • 58 cents per mile for business miles driven (business standard mileage rate)
  • 20 cents per mile driven for medical or moving purposes
  • 14 cents per mile driven for gratuitous services to a charitable organization

The TCJA suspends all itemized deductions including unreimbursed employee travel expenses for taxable years beginning after Dec. 31, 2017, and before Jan. 1, 2026. Therefore, the business standard mileage rate can't be used to claim an itemized deduction for unreimbursed employee travel expenses during the suspension. 

For additional information or specifics on how and when to apply the applicable mileage rate expense, read the complete IRS announcement.

Paul Burris is a Shareholder in the LBMC Tax practice. His practice includes a wide variety of clients, from public companies to sole proprietors. Paul can be reached at pburris@lbmc.com or call 615-309-2348.