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Clergy Tax Facts

Clergy Tax Tip:

The automobile reimbursement for ministry-related expenses is not part of a pastor’s salary. A reimbursement based on the federal mileage rate (listed below) is recommended based on actual ministry miles driven and reported by the pastor. In lieu of such an allowance, the congregation may lease a vehicle for the pastor's use in ministry activity.

2014 Standard Mileage Rates

The Internal Revenue Service has issued the 2014 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, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks). Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

The IRS typically sets its standard rate about a month before a new calendar year begins and then keeps it the same for the ensuing 12 months.

Record Keeping Requirements

It is important to keep accurate mileage records for claiming a mileage deduction. The records to keep are:

  • Total miles for the year
  • Mileage for each deductible use
  • Times and dates
  • Place/address
  • Business purpose
  • Charitable purpose
  • Educational purpose
  • Medical purpose
  • Moving purpose

2014 Standard Mileage Rates
Mileage Rate
Jan. 1- Dec 31
   
       
Ministry
56 cents
   
Business
56 cents
   
Moving
23.5 cents
   
Medical
23.5 cents
   
Charitable
14 cents
   
Education Expense (Job related only)
56 cents
   
Job Seaching (same occupation)
56 cents
   


2013 Standard Mileage Rates


The Internal Revenue Service has issued the 2013 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

The rate for business miles driven during 2013 increases 1 cent from the 2012 rate. The medical and moving rate is also up 1 cent per mile from the 2012 rate. Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

2013 Standard Mileage Rates
Mileage Rate
Jan. 1- Dec 31
   
       
Ministry
56.5 cents
   
Business
56.5 cents
   
Moving
24 cents
   
Medical
24 cents
   
Charitable
14 cents
   
Education Expense (Job related only)
56.5 cents
   
Job Seaching (same occupation)
56.5 cents
   


2012 Standard Mileage Rates

The Internal Revenue Service has issued its 2012 optional standard mileage rates that can be used to calculate the deductible costs of operating an automobile for ministry, business, charitable, medical or moving purposes.

Beginning Jan. 1, the standard mileage rates for the use of a car, van, pickup or panel truck will be 55.5 cents per mile for business activities, 23 cents per mile driven for medical or moving purposes. The standard mileage rate for services to charitable organizations is set by statute at 14 cents per mile and remains unchanged.

The rate for business miles is unchanged from the midyear adjustment that became effective July 1. The medical and moving rate has been reduced by 0.5 cents per mile.

2012 Standard Mileage Rates
Mileage Rate
Jan. 1- Dec 31
   
       
Ministry
55.5 cents
   
Business
55.5 cents
   
Moving
23 cents
   
Medical
23 cents
   
Charitable
14 cents
   
Education Expense (Job related only)
55.5 cents
   
Job Seaching (same occupation)
55.5 cents
   
Motorcycle
48 cents
   


2011 Standard Mileage Rates

In response to rising gasoline prices, the IRS has raised the standard mileage rate for ministry and business use of an automobile from 51 cents per mile to 55½ per mile, effective July 1 (Announcement 2011-40). The medical and moving standard mileage rate is increasing to 23½ per mile, also on July 1.

The new optional standard mileage rates will apply until superseded by future guidance and can be used by ministers to calculate the deductible costs of operating an automobile. Alternatively, ministers can instead use their actual costs, but must maintain adequate records and be able to substantiate their expenses.

2011 Standard Mileage Rates
Mileage Rate
Jan. 1- June 30
Mileage Rate
Jan. 1- June 30
 
       
Ministry
51 cents
55.5 cents
 
Business
51 cents
55.5 cents
 
Moving
19 cents
23.5 cents
 
Medical
19 cents
23.5 cents
 
Charitable
14 cents
14 cents
 
Education Expense (Job related only)
51 cents
55.5 cents
 
Job Seaching (same occupation)
51 cents
55.5 cents
 
Motorcycle
48 cents
48 cents
 


2010 Standard Mileage Rates

2010 Standard Mileage Rates
Mileage Rate
Jan. 1- Dec 31
   
       
Ministry
50 cents
   
Business
50 cents
   
Moving
16.5 cents
   
Medical
16.5 cents
   
Charitable
14 cents
   
Education Expense (Job related only)
50 cents
   
Job Seaching (same occupation)
50 cents
   


Ministry Standard Mileage Rate History

Mileage Rate History
Mileage Rate
Jan. 1- Dec 31
   
       
2014
56 cents
   
2013
56.5 cents
   
2012
55.5 cents
   
2011
51 cents
effective 1/1/11  
2011
55.5 cents
effective 7/1/11  
2010
50 cents
   
2009
55 cents
   
2008
50.5 cents
effective 1/1/08  
2008
58.5 cents
effective 7/1/08  
2007
48.5 cents
   
2006
44.5 cents
effective 1/1/05  
2005
48.5 cents
effective 9/1/05  
2005
40.5 cents
   
2004
37.5 cents
   
2003
36.0 cents
   
2002
36.5 cents
   
2001
34.5 cents
   
2000
32.5 cents
   

 

 

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Clergy should not view this information as a substitute for professional advice. This information is subject to change, due to administrative rulings or interpretations and or technical corrections by the IRS. If legal advice or other expert assistance is required, the services of a competent clergy tax professional person should be sought.