2022 Standard Mileage Rates
The Internal Revenue Service has issued its 2022 optional standard mileage rates. Effective January 1st, 2022, the IRS standard rate will be 58.5 cents per mile driven for ministry or business purposes. Use of this rate is optional, though it is widely seen by churches as a simple way to determine a standard rate for calculating mileage reimbursement for employees who use their personal vehicle for ministry or business purposes. If your organization uses the IRS rate to calculate mileage reimbursement, be sure to update your systems to account for this change.
Clergy always have the option of claiming deductions based on the actual costs of using a vehicle rather than the standard mileage rates.
When a church owns the vehicle driven by a staff member and uses the vehicle for personal use, the value must be added to their W2 income. Personal use is any use that is not ministry-related. Commuting is considered personal use. The individual is required to log their mileage and provide the church with a statement showing the ministry/business miles driven and the total miles driven.
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
Ministry/Business purpose
Charitable purpose
Educational purpose
Medical purpose
Moving purpose (military only)
2022 Standard Mileage Rates
|
2022 Standard Mileage Rates |
Mileage Rate |
|
Ministry
|
58.5cents
|
|
Business
|
58.5 cents
|
|
Moving* (Active-duty members only)
|
Not Available in 2021
|
|
Medical
|
18 cents
|
|
Charitable
|
14 cents
|
| * qualified active-duty members – Armed Forces, |
2021 Standard Mileage Rates
|
2021 Standard Mileage Rates |
Mileage Rate |
|
Ministry
|
56 cents
|
|
Business
|
56 cents
|
|
Moving*
|
Not Available in 2021
|
|
Medical
|
16 cents
|
|
Charitable
|
14 cents
|
2020 Standard Mileage Rates
|
2020 Standard Mileage Rates |
Mileage Rate |
|
Ministry
|
57.5 cents
|
|
Business
|
57.5 cents
|
|
Moving*
|
Not Available in 2020
|
|
Medical
|
17 cents
|
|
Charitable
|
14 cents
|
2019 Standard Mileage Rates
|
2019 Standard Mileage Rates |
Mileage Rate |
|
|
|
|
Ministry
|
58 cents
|
|
Business
|
58 cents
|
|
Moving*
|
Not Available in 2019
|
|
Medical
|
20 cents
|
|
Charitable
|
14 cents
|
|
Education Expense (Job related only)
|
58 cents
|
|
Job Searching (same occupation)
|
58 cents
|
2018 Standard Mileage Rates
| 2018 Standard Mileage Rates |
Mileage Rate
Jan. 1- Dec 31 |
| Ministry |
54.5 cents
|
| Business |
54.5 cents
|
| Moving |
18 cents
|
| Medical |
18 cents
|
| Charitable |
14 cents
|
| Education Expense (Job related only) |
54.5 cents
|
| Job Searching (same occupation) |
54.5 cents
|
2017 Standard Mileage Rates
| 2017 Standard Mileage Rates |
Mileage Rate
Jan. 1- Dec 31 |
| Ministry |
53.5 cents
|
| Business |
53.5 cents
|
| Moving |
17 cents
|
| Medical |
17 cents
|
| Charitable |
14 cents
|
| Education Expense (Job related only) |
53.5 cents
|
| Job Searching (same occupation) |
53.5 cents
|
2016 Standard Mileage Rates
| 2016 Standard Mileage Rates |
Mileage Rate
Jan. 1- Dec 31 |
| Ministry |
54 cents
|
| Business |
54 cents
|
| Moving |
19 cents
|
| Medical |
19 cents
|
| Charitable |
14 cents
|
| Education Expense (Job related only) |
54 cents
|
| Job Searching (same occupation) |
54 cents
|
2015 Standard Mileage Rates
|
2015 Standard Mileage Rates |
Mileage Rate |
|
|
|
|
Ministry |
57.5 cents |
|
Business |
57.5 cents |
|
Moving |
23 cents |
|
Medical |
23 cents |
|
Charitable |
14 cents |
|
Education Expense (Job related only) |
57.5 cents |
|
Job Seaching (same occupation) |
57.5 cents |
2014 Standard Mileage Rates
| 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
|
| Motorcycle |
53 cents
|
| Bicycle |
20.00 per month
|
2013 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
| 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
| 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
2017
53.5
2016
54
2015
57.5
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