United States

IRS Mileage Deduction Calculator

Legal basis: IRC §162(a) (ordinary and necessary business expenses); IRC §170 (charitable miles); Rev. Proc. / IRS annual standard mileage notices; Publication 463 · checked 2026-10-04 · Rates and limits change — verify the current figures.

If you use your car for deductible purposes, the IRS lets you choose between two methods. The standard mileage rate multiplies your business miles by a cents-per-mile rate the IRS sets each year — sometimes adjusting it mid-year — while the actual expense method tracks every dollar spent on gas, insurance, repairs, lease payments, and depreciation and multiplies the total by your business-use percentage. For most people with mixed personal and business use, the standard rate is dramatically simpler, and for modest mileage it is often the better number too.

The rates differ by purpose, which is the part people most often get wrong. Business miles use the standard business rate. Miles driven for medical care or for a qualifying move (moving miles are deductible only for active-duty members of the Armed Forces under post-2017 law) use a lower, roughly medical-related rate. Charitable miles driven for a qualified organization use a rate set directly by statute in IRC §170 and changed only by Congress — it has sat at 14 cents for many years. Commuting from home to a regular workplace is never deductible under any rate.

The deduction follows the character of its purpose: business mileage lands on Schedule C (or the business return) where it reduces both income tax and self-employment tax, medical mileage is part of the itemized medical deduction subject to the AGI floor on Schedule A, and charitable mileage is an itemized charitable deduction. A contemporaneous mileage log — date, destination, purpose, and odometer or miles — is the documentation the IRS expects if your return is examined.

This calculator applies editable rates to your business, medical, and charitable miles so you can see each piece and the total. Because the rates are announced in IRS notices that change annually (and occasionally mid-year), enter the current figures from the IRS standard mileage rates page for the year you are computing. The result is an educational estimate — not tax advice — to confirm with Publication 463 or a CPA.

Calculate

Total mileage deduction8,600 deductible miles$5,712.00

Business mileage deduction8,000 mi × $0.70/mi — Schedule C$5,600.00

Medical mileage deduction400 mi × $0.21/mi — subject to the Schedule A medical floor$84.00

Charitable mileage deduction200 mi × $0.14/mi — itemized charitable deduction$28.00

Blended rate across all milesdeduction per deductible mile driven$0.66

SE tax also reduced by business milesSchedule C deductions also cut the 15.3% self-employment tax$856.80

How the math works

Deduction = business miles × business rate + medical miles × medical rate + charitable miles × charitable rate.
Each rate is set for a purpose: the business rate covers the full cost of operating the vehicle, the medical/moving rate covers fuel and variable costs, and the charitable rate is fixed by statute.
The standard rate replaces actual expenses — you cannot deduct both the mileage rate and gas, repairs, or insurance for the same miles.
Verify each rate in the IRS standard mileage rate notice for the year; rates change annually and occasionally mid-year.

Frequently asked questions

What is the current IRS mileage rate?

The business rate is announced in an IRS notice each year — sometimes revised mid-year — and the medical and charitable rates are published alongside it. Because they change, this calculator takes the rates as inputs: check the IRS standard mileage rates page for the year you are computing.

Is commuting mileage deductible?

No. Travel between your home and a regular place of work is a nondeductible commute under any method. Miles between two work locations, from a workplace to a client site, or for business errands after arriving at a work location generally do count.

Standard mileage or actual expenses — which is better?

The standard rate is simpler and usually wins at low mileage or with a cheap-to-run car. The actual method can win with high mileage, heavy fuel or repair costs, or a vehicle eligible for significant depreciation — including bonus depreciation on trucks and SUVs over the GVW threshold. You can switch between methods within IRS limits, and you must use the standard method in the first year of business use to have that flexibility.

Are moving miles deductible?

For most people, no — the moving deduction was suspended after 2017. An exception exists for active-duty members of the Armed Forces moving under military orders to a new station. Civilian relocation miles are not deductible under current law.

What records do I need?

A contemporaneous log showing the date, destination, business purpose, and miles for each trip, or a tracking app that captures the same data. For the actual method you also need receipts for every expense. Without records, the IRS can disallow the deduction entirely.

Can I deduct miles for volunteering?

Yes, at the statutory charitable rate, if the driving is in service of a qualified organization and you receive no compensation. Getting reimbursed by the charity at or below the rate keeps the miles nondeductible but also tax-free.

Do personal miles mixed into a trip count?

Only the business portion counts. For a trip with both purposes, record the miles that would have been driven had the trip been made solely for the deductible purpose, and keep the rest out of the log.

This calculator is an educational estimate, not tax advice. The standard mileage rates are announced annually by IRS notice and change frequently, and eligibility rules (moving, medical floor, charitable status) depend on your facts. Verify the current-year rates with IRS Publication 463 or a CPA.