{
  "id": "mileage",
  "version": "0ecb1a6254cf",
  "status": "published",
  "name": "Mileage Calculator",
  "question": "What is my mileage reimbursement?",
  "summary": "Works out a mileage reimbursement or deduction from the miles driven at the IRS standard mileage rate for business, medical, moving, or charity use, or at your own rate, plus parking and tolls.",
  "category": "everyday-life",
  "subcategory": "travel-and-fuel",
  "url": "https://www.acalculator.org/everyday-life/mileage-calculator",
  "markdown": "https://www.acalculator.org/everyday-life/mileage-calculator.md",
  "kind": "function",
  "method": "reimbursement = miles driven × rate per mile + parking and tolls",
  "assumptions": [
    "IRS standard mileage rates: business 76¢, medical or moving 23.5¢ and charity 14¢ a mile from July 1, 2026; 72.5¢, 20.5¢ and 14¢ from January 1 to June 30, 2026; 70¢, 21¢ and 14¢ in 2025; 67¢, 21¢ and 14¢ in 2024.",
    "The moving rate is for active-duty members of the Armed Forces moving under orders.",
    "Parking fees and tolls are added at cost; the standard rate covers gas, oil, repairs, insurance and depreciation.",
    "Employers may pay any rate; pick “My own rate” for theirs."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "miles": {
        "title": "Miles driven",
        "description": "The miles driven for the purpose, in total.",
        "type": "number",
        "minimum": 0,
        "maximum": 10000000
      },
      "purpose": {
        "title": "Purpose",
        "description": "What the driving was for, which sets the IRS rate, or your own rate per mile.",
        "type": "string",
        "enum": [
          "business",
          "medical",
          "charity",
          "custom"
        ]
      },
      "period": {
        "title": "When you drove",
        "description": "The period the IRS rate is for; the rate changed on July 1, 2026.",
        "type": "string",
        "enum": [
          "2026-07",
          "2026-01",
          "2025",
          "2024"
        ]
      },
      "rate": {
        "title": "Rate per mile",
        "description": "Your own reimbursement rate in dollars per mile.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100
      },
      "tolls": {
        "title": "Parking and tolls",
        "description": "Parking fees and tolls for the trips, added on top of the mileage amount.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 10000000
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Reimbursement",
      "description": "The mileage amount plus parking and tolls.",
      "format": "money"
    },
    "mileage": {
      "label": "Mileage amount",
      "description": "Miles driven × the rate per mile.",
      "format": "money"
    },
    "rate": {
      "label": "Rate per mile",
      "description": "The rate used, in dollars per mile.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "miles": 100,
      "purpose": "business",
      "period": "2026-07",
      "rate": 0.5,
      "tolls": 0
    },
    "outputs": {
      "total": 76,
      "mileage": 76,
      "rate": 0.76
    },
    "text": "100 miles at $0.760 a mile come to $76.00; with parking and tolls, $76.00."
  },
  "examples": [
    {
      "given": {
        "miles": 100,
        "purpose": "business",
        "period": "2026-07"
      },
      "expect": {
        "rate": 0.76,
        "mileage": 76,
        "total": 76
      },
      "source": "IRS Announcement 2026-11 (IR-2026-29): business rate 76 cents a mile from July 1, 2026 (https://www.irs.gov/tax-professionals/standard-mileage-rates); hand calculation in content.mdx"
    },
    {
      "given": {
        "miles": 1250,
        "purpose": "business",
        "period": "2026-01",
        "tolls": 12.5
      },
      "expect": {
        "rate": 0.725,
        "mileage": 906.25,
        "total": 918.75
      },
      "source": "IRS Notice 2026-10 (IR-2025-128): business rate 72.5 cents a mile from January 1, 2026 (https://www.irs.gov/tax-professionals/standard-mileage-rates); hand calculation in content.mdx"
    },
    {
      "given": {
        "miles": 37,
        "purpose": "medical",
        "period": "2025"
      },
      "expect": {
        "rate": 0.21,
        "mileage": 7.77,
        "total": 7.77
      },
      "source": "IRS IR-2024-312: medical and moving rate 21 cents a mile for 2025 (https://www.irs.gov/tax-professionals/standard-mileage-rates); hand calculation in content.mdx"
    },
    {
      "given": {
        "miles": 250,
        "purpose": "charity",
        "period": "2026-07"
      },
      "expect": {
        "rate": 0.14,
        "total": 35
      },
      "source": "IRC 170(i): charity rate 14 cents a mile, listed at https://www.irs.gov/tax-professionals/standard-mileage-rates; hand calculation in content.mdx"
    },
    {
      "given": {
        "miles": 120,
        "purpose": "custom",
        "rate": 0.585
      },
      "expect": {
        "rate": 0.585,
        "total": 70.2
      },
      "source": "hand calculation in content.mdx: 120 × $0.585 = $70.20"
    }
  ],
  "sources": [
    "IRS, Standard mileage rates: the table of rates by year and period. https://www.irs.gov/tax-professionals/standard-mileage-rates",
    "IRS Notice 2026-10, 2026 Standard Mileage Rates. https://www.irs.gov/pub/irs-drop/n-26-10.pdf",
    "IRS Announcement 2026-11, Internal Revenue Bulletin 2026-29: revised business, medical and moving rates from July 1, 2026. https://www.irs.gov/irb/2026-29_irb",
    "IRS Publication 463, Travel, Gift, and Car Expenses: what the standard mileage rate covers, and parking and tolls. https://www.irs.gov/publications/p463"
  ],
  "related": [
    "gas",
    "gas-mileage",
    "distance"
  ],
  "changelog": []
}