Deducting and Reimbursing Business Use of a Personal Vehicle in the United States

When using a personal vehicle for work-related purposes, individuals may claim or receive reimbursement based on the standard mileage rates published annually by the Internal Revenue Service (IRS).

These rates are designed to cover the average cost of operating a vehicle — including fuel, maintenance, insurance, and depreciation — for different types of use.

Current IRS Standard Mileage Rates (per mile)

The IRS updates mileage rates every year, effective January 1.
Employers may reimburse employees at or below the IRS business rate without creating taxable income.
Taxpayers using their own vehicle for medical, moving (active-duty military only), or charitable purposes may deduct mileage at the applicable rates above.

💡 Motolog automatically calculates your reimbursement or deductible mileage based on the current IRS rates, using your recorded trips to generate complete mileage logs ready for accounting or tax reporting.