Historical Mileage Chart
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Financial Resources: Mileage Allowance Summary

If a payer pays a mileage allowance instead of reimbursing actual

transportation expenses incurred or to be incurred by an employee, the amount of the expense that is deemed substantiated

to the payer for an allowance, is the lesser of:

  • the amount paid under the mileage allowance; or
  • the standard mileage rate multiplied by the number of miles

    substantiated by the employee.

Key Rates and Figures
The IRS provided the 2012 optional standard mileage rates for employees,

self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for

business, charitable, medical, or moving expense purposes. Beginning January 1, 2012, the standard mileage rates for the

use of a car (including vans, pickups or panel trucks) will be:

  • 55.5 cents per mile for business miles driven;
  • 23 cents per mile driven for medical or moving purposes;

    and

  • 14 cents per mile driven in service to a charitable

    organization.

A mileage allowance is a payment under a reimbursement or other expense

allowance arrangement that:

  • is paid for ordinary and necessary business expenses incurred,

    or which the payer reasonably anticipates will be incurred, by an employee for transportation expenses in performing

    services as an employee;

  • is reasonably calculated not to exceed the amount of the

    expenses or the anticipated expenses; and

  • is paid at the standard mileage rate, at a flat rate or stated

    schedule, or in accordance with any other IRS-specified rate or schedule.

Historical business mileage rates are:

Year Cents per Mile
2012 55.5
July-December 2011 55.5
January-June 2011 51
2010 50.0
2009 55.0
July-December 2008 58.5
January-June 2008 50.5
2007 48.5
2006 44.5
September-December 2005 48.5
January-August 2005 40.5
2004 37.5
2003 36.0
2002 36.5
2001 34.5
2000 32.5
April-December 1999 31.5
January-March 1999 32.5
1998 32.5
1997 31.5
1996 31.0
1995 30.0
1994 29.0
1993 28.0
1992 27.5