Clergy Tax Facts

2010 Standard Mileage Rates

The Internal Revenue Service issued the 2010 standard mileage rates used to calculate the deductible costs of operating an automobile for ministry, business, charitable, medical or moving purposes. Beginning on Jan. 1, 2010, the standard mileage rates for the use of a car (also vans, or pickups ) are listed below.

Mileage rate deductions Ministry Business Moving Medical Charitable 2010 per-mile rates 50 cents 50 cents 16.5 cents 16.5 cents 14 cents

The new rates for ministry, business, medical and moving purposes are slightly lower than rates for 2009 that were raised by a special adjustment in response to a spike in gasoline prices. The rate for charitable purposes is set by law and is unchanged from 2010.

The IRS commissions an annual study to set the standard mileage rate for business, medical and moving purposes, but the charitable purpose rate is set by law. Taxpayers cannot use the business standard mileage rate after using any depreciated method under the Modified Accelerated Cost Recovery System after claiming a Section 179 deduction for any vehicle used for hire or for more than four vehicles used simultaneously. For more information, see Revenue Procedure 2009-54.

IRS 2009 Standard Mileage Rates

The 2009 standard mileage rates used to calculate the deductible costs of operating an automobile for ministry, business, charitable, medical or moving purposes.

Beginning Jan. 1, 2009, the standard mileage rates for the use of a car (including vans, pickups or panel trucks) will be:

Mileage rate deductions Ministry Business Moving Medical Charitable 2009 per-mile rates 55 cents 55 cents 24 cents 24 cents 14 cents

Mileage Rate History

2010 $.50/mile
2009 $.55/mile
2008 $.50.5/mile - effective 1/1/08
2008 $.58.5/mile - effective 7/1/08
2007 $.485/mile
2006 $.445/mile - effective 1/1/05
2005 $.485/mile - effective 9/1/05
2005 $.405/mile
2004 $.375/mile
2003 $.360/mile
2002 $.365/mile
2001 $.345/mile
2000 $.325/mile