Mileage Reimbursement Rates 2015 - 2011

On December 10, 2014, the IRS revised the standard mileage reimbursement rates for the calendar year 2015.  These rates should be used to calculate the tax-deductible costs for using a car for business, charitable, medical, and moving purposes.  The most common use of these mileage rates is to reimburse employees for expenses involving use of personal cars for business purposes.

Standard Mileage Rates

Each year, the IRS announces new mileage reimbursement rates, which are linked to the fixed and variable costs of operating a motor vehicle.  Nearly all changes are driven by fuel prices, which are normally measured in October of the prior calendar year.

The rates for 2015 are separated into three categories:  business miles, medical / moving, and miles driven in the service of charitable organizations.  These rates apply to the broadly defined term "cars," which includes passenger vehicles, sports utility vehicles or SUVs, vans, pickup trucks, and panel trucks.

The business standard mileage rate listed below does not apply if a depreciation method under the Modified Accelerated Cost Recovery System (MACRS) was applied to the vehicle.  This includes vehicles that are claimed as a Section 179 deduction, for any vehicle used for hire such as a taxicab, or if more than four vehicles are owned or leased and used simultaneously; as is the case with many fleet operations.

Listed below are the rates for the calendar years 2015, 2014, 2013, 2012, and 2011.

2015 Mileage Reimbursement Rates

On December 10, 2014, the IRS announced the 2015 mileage reimbursement rates.  Starting on January 1, 2015, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 23.0 cents per mile driven for medical or moving purposes
  • 57.5 cents per mile for business miles driven

2014 Mileage Reimbursement Rates

On December 6, 2013, the IRS announced the 2014 mileage reimbursement rates.  Starting on January 1, 2014, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 23.5 cents per mile driven for medical or moving purposes
  • 56.0 cents per mile for business miles driven

2013 Mileage Reimbursement Rates

On November 21, 2012, the IRS announced the 2013 mileage reimbursement rates.  Starting on January 1, 2013, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 24.0 cents per mile driven for medical or moving purposes
  • 56.5 cents per mile for business miles driven


2012 Mileage Reimbursement Rates

On December 9, 2011, the IRS announced the 2012 mileage reimbursement rates.  Starting on January 1, 2012, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 23.0 cents per mile driven for medical or moving purposes
  • 55.5 cents per mile for business miles driven

2011 Mileage Reimbursement Rates

On December 3, 2010, the IRS announced the 2011 mileage reimbursement rates.  Starting on January 1, 2011, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 19.0 cents per mile driven for medical or moving purposes
  • 51.0 cents per mile for business miles driven

On June 23, 2011, the IRS revised the 2011 mileage reimbursement rates.  Starting on July 1, 2011, the following rates apply to personal cars, minivans, trucks, SUVs, and panel trucks:

  • 14.0 cents per mile driven in service of charitable organizations
  • 23.5 cents per mile driven for medical or moving purposes
  • 55.5 cents per mile for business miles driven

The increases in rates for 2011 are a result of higher fuel costs, when compared to 2010.

Calculating the Mileage Reimbursement Rate

The mileage rate for charitable work is set by statute.  The calculation of the rates used in 2015 is based on a study conducted by Runzheimer International, under contract with the IRS.

The factors used by Runzheimer include both fixed and variable operating costs.  Such costs would typically include car insurance, expenses associated with wear and tear, consumables such as gasoline, as well as characteristics of a car such as miles per gallon or fuel economy.


About the Author - Mileage Reimbursement Rate - Copyright © 2006 - 2014 Money-Zine.com (Last Reviewed on December 10, 2014)