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Wisconsin Judicare, Inc.
300 Third Street, Suite 210
Wausau, Wisconsin 54403
1-715-842-1681
1-800-472-1638
info@judicare.org
IR-2008-131, Nov. 24, 2008 WASHINGTON — The Internal Revenue Service today issued the 2009 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
- 55 cents per mile for business miles driven
- 24 cents per mile driven for medical or moving purposes
- 14 cents per mile driven in service of charitable organizations
The new rates for business, medical and moving purposes are slightly lower than rates for the second half of 2008 that were raised by a special adjustment mid-year in response to a spike in gasoline prices. The rate for charitable purposes is set by law and is unchanged from 2008.
The business mileage rate was 50.5 cents in the first half of 2008 and 58.5 cents in the second half. The medical and moving rate was 19 cents in the first half and 27 cents in the second half.
The mileage rates for 2009 reflect generally higher transportation costs compared to a year ago, but the rates also factor in the recent reversal of rising gasoline prices. While gasoline is a significant factor in the mileage rate, other fixed and variable costs, such as depreciation, enter the calculation.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs as determined by the same study. Independent contractor Runzheimer International conducted the study.
A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for any vehicle used for hire or for more than four vehicles used simultaneously.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.
Revenue Procedure 2008-72 contains additional information on these standard mileage rates.
Mileage Rate Table 2000 - Current
DATE |
RATE |
| 2002 | .365 |
| 2003 | .36 |
| 2004 | .375 |
| January 2005-August 2005 | .40 |
| September 2005-December 2005 | .485 |
| 2006 | .445 |
| 2007 | .485 |
| January 2008-June 2008 | .505 |
| July 2008-December 2008 | .585 |
| 2009 | .55 |
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Wisconsin Judicare, Inc. provides the information on this Web site as a public service to low-income persons in northern Wisconsin, our participating attorneys, outreach partners, and other Internet users. While the information on this site is about legal issues, it is not legal advice. Laws vary from state to state and even federal laws may be applied differently in different states. Moreover, due to the rapidly changing nature of the law and our reliance upon information provided by outside sources, Wisconsin Judicare makes no warranty or guarantee concerning the accuracy or reliability of the content at this site or at other sites to which judicare.org links.
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