2028 IRS Mileage Rate
2028 IRS mileage rates (projected): business $0.71, medical/moving $0.22, charity $0.14 (statutory). Use whichever — standard or actual — saves more.
| Business mileage | — |
| Medical mileage | — |
| Charity mileage | — |
| Moving (military) | — |
| Total miles driven | — |
| Total 2028 deduction | — |
The 2028 IRS standard mileage rate is projected at $0.71/mile for business, $0.22 for medical and qualified moving (military only), and $0.14 for charity (statutory, no inflation since 1997). Rates announced mid-December each year. Use standard or actual expenses — whichever produces a higher deduction.
Standard vs Actual Expenses
Standard mileage: rate × business miles. Simple, no receipts needed beyond mileage log. Actual: gas + maintenance + insurance + depreciation + lease, prorated by business %. Better for expensive vehicles. Cannot switch to standard if you used actual + accelerated depreciation initially.
W-2 Employees Excluded
TCJA eliminated the miscellaneous itemized deduction for unreimbursed employee business expenses through 2025 (OBBB extended permanently). Only self-employed, qualified armed forces, performing artists, and government officials can deduct business mileage.
Mileage Log Required
IRS requires contemporaneous records: date, miles, purpose, destination. Apps (MileIQ, Everlance) automate. Reconstructed logs from memory fail audit. Keep at least 4 years.
Medical Mileage Rules
Deductible if total medical expenses exceed 7.5% of AGI. Include miles to doctor, hospital, pharmacy, therapy. $0.22/mi (projected 2028). Add parking + tolls separately.
Last updated May 2026. Sources: IRS Mileage.