The optional standard mileage standard mileage rates for the use of a cars (also vans, pickups or panel trucks) for business, charitable, medical, or moving purposes beginning January 1, 2022, have been issued.

Cars (also vans, pickups or panel trucks) 58.5 cents per mile for business use.

Medical, or Moving expenses for qualified active-duty members of the Armed Forces is 18 cents per mile.

Miles driven in service of charitable organization is 14 cents per mile.

Keep in mind that unreimbursed employee travel expenses miscellaneous cannot be deducted as itemized deductions. Moving expenses are not deductible, unless they are members of the Armed Forces on active duty moving under orders to a permanent change of station.

Medical, or Moving expenses for qualified active-duty members of the Armed Forces is 18 cents per mile.

Use of the standard mileage rates are optional. The alternative is to claim actual expenses.

The optional standard rates must be used in the first year the vehicle is used in business.

Election of the standard mileage rate for lease vehicles must be used for the entire lease period including renewals.

A taxpayer using the standard mileage rates must comply with the requirements of Revenue Procedure 2019-46 2)

1) IR-2021-254, December 17, 2021
2) Notice 22-03