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On December 19, 2024, the Internal Revenue Service (IRS) published the standard mileage rates for 2025. The business use rate increased $0.03 to $0.70 per mile. Medical and moving expense rates are unchanged at $0.21 per mile. Finally, the charitable mileage rate continues to be $0.14 per mile.
The business use mileage rate was affected by the Tax Cuts and Jobs Act (TCJA). Miscellaneous deductions were generally not permitted between tax years beginning after December 31, 2017 and before January 1, 2026. However, an exception is available for members of the Armed Forces of the United States who are permitted to deduct unreimbursed employee travel expenses. These expenses are deducted on Line 12 of Schedule 1 of IRS Form 1040 and are not an itemized deduction. These military members may use the business standard mileage rate of $0.70 per mile for 2025.
The mileage rate for medical care or for moving expenses remains $0.21 per mile. The deduction for moving expenses has also been repealed from 2018 through 1025 for most taxpayers. An exception applies for members of the Armed Forces on active duty who are required to make a permanent change of station.
The standard rate for automobile travel to benefit a charitable organization has been $0.14 per mile for many years. The organization must be a qualified exempt charity or a religious organization. Travel to benefit a foundation or trust that operates exclusively for charitable, educational, science or animal welfare purposes may also be qualified.
If you desire to deduct your charitable mileage, you are required to keep detailed records. Your log should include the date, purpose, starting and ending location and number of miles driven. For example, if you have a record of 1,000 charitable miles in 2025, multiply $0.14×1000 and deduct $140. This would be an itemized deduction on Line 12 of Schedule A (Gifts to charity other than by cash or check).
The deduction must be a direct result of your volunteer activities for a qualified nonprofit. You are not permitted to take a deduction for any personal use. You would also not qualify for the deduction if you do not have documentation supporting your charitable travel.
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