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Small Business Employee Benefits and HR Blog

2014 IRS Mileage Rates for Medical Purposes

On December 6, 2013 the IRS issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for medical purposes.

Beginning on January 1, 2014, the standard mileage rates for the use of automobiles for medical purposes is 23.5 cents per mile driven.mileage_rates_2014

IRS Standard Mileage Rates for 2014

Beginning on January 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) are:

  • 56 cents per mile for business miles driven

  • 23.5 cents per mile driven for medical or moving purposes

  • 14 cents per mile driven in service of charitable organizations

According to the IRS, the business, medical, and moving expense rates decreased one-half cent from the 2013 rates. The charitable rate is based on statute.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

Source: IRS (Click for official notice and Notice 2013-80).

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