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2024 GSA Mileage Reimbursement Rates: Update on Government Mileage Rates

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Update on the Government Mileage Rates for the year 2024: Changes to GSA Mileage Reimbursement Rates

Richard Laviña, CPA

April 9, 2024

Curious about the GSA mileage rate? Whether you're driving for business or moving purposes, understanding the rate per mile set by the General Services Administration (GSA) can be crucial. Whether you're traveling by automobile or airplane, knowing the applicable mileage rate can help you budget and plan your expenses accordingly. Let's dive into how the GSA mileage rate impacts your travel costs and how you can make the most of it, whether you're hitting the road or taking to the skies.

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What are GSA Mileage Reimbursement Rates?

The GSA mileage reimbursement rates refer to the federal mileage allowance rates set by the General Services Administration in the United States. These rates are established to determine the reimbursement for officially authorized travel by federal employees using privately owned vehicles (POV) for government business purposes. The rates are expressed in cents per mile and are a crucial consideration for federal employees.

The determination of GSA rates for 2023 involves a comprehensive analysis of various factors, including fuel costs, vehicle maintenance expenses, and overall economic indicators. The rates are meticulously set to ensure that federal employees are reasonably reimbursed for their business mileage expenses while maintaining fiscal responsibility.

The impact of GSA rates for 2023 extends beyond mere financial considerations. It affects the mobility and work-related travel arrangements of federal employees, directly influencing their work efficiency and resource allocation.

What are the key changes in the 2024 GSA Mileage Reimbursement Rates?

As professionals and businesses prepare for the fiscal year 2024, understanding the changes in the General Services Administration (GSA) mileage reimbursement rates is crucial. These adjustments reflect shifts in operational costs and are guided by the Internal Revenue Service (IRS) standards. This section aims to detail the specific updates made to the mileage rates for 2024, explaining the new rates for various vehicle types and the broader impact of IRS updates on these figures. Whether for personal vehicle (POV) use, lodging considerations, or per diem calculations, staying informed on these changes ensures proper reimbursement and budgeting for business-related travel.

Changes in mileage rates for 2024

For 2024, the GSA has updated its mileage reimbursement rates, a critical figure for many businesses and employees who use their owned automobile for work-related travel. The new rate is set at 65.5 cents per mile, an adjustment from the previous year's rate, reflecting changes in operational costs, such as fuel prices and vehicle maintenance expenses . Additionally, for those using their vehicles for moving or medical purposes, the rate is set by the IRS at 22 cents per mile. These changes are essential for accurate mileage tracking and reimbursements.

Impact of IRS updates on mileage reimbursement rates

The GSA mileage rates are closely aligned with the standards set by the IRS, meaning any updates from the IRS directly influence the reimbursement rates for the U.S. government employees and contractors. The rate set by the IRS serves as a benchmark for most mileage reimbursement calculations, ensuring uniformity across federal reimbursements. This alignment ensures that the mileage rate reflects the current economic conditions affecting vehicle operation costs. Understanding these connections is vital for anyone looking to accurately calculate travel expenses and reimbursements for the 2024 fiscal year, including lodging and per diem adjustments based on travel requirements.

Further Reading: IRS 2024 Rate Increase in Standard Mileage Rate

How does the 2024 mileage reimbursement rate compare to the rates in 2023.

The shift in mileage reimbursement rates from 2023 to 2024 marks an important adjustment for individuals and businesses that rely on using privately owned vehicles for work-related travel. This section delves into the nuances of these changes, offering a clear analysis of the new rates compared to the previous year and explaining the factors that influence the standard mileage rate set by the General Services Administration (GSA) and the Internal Revenue Service (IRS). Understanding these rates is crucial for accurately calculating the costs of operating an automobile, aircraft, or any privately owned vehicle for business, medical, or moving purposes.

Analysis of mileage rates for 2024 vs 2023

The 2024 mileage reimbursement rates have been adjusted to reflect the current costs of operating an automobile. This change is based on an annual study of the fixed and variable costs of operating a vehicle, including fuel prices, maintenance, and insurance. The optional standard mileage rate is used by taxpayers who choose to use the standard mileage rate for deducting the costs of operating a privately owned automobile for business purposes. Comparatively, the rate for 2024 has seen an increase to compensate for the heightened costs associated with vehicle operation, a direct reflection of economic shifts and inflation rates that impact fuel prices and vehicle maintenance expenses.

Understanding the standard mileage rate for 2024

The standard mileage rate set for 2024 is used not only for the business use of a car but also for those using their vehicle for medical or moving purposes, as defined by statute. This rate is pivotal for those who opt for the simplicity of using the standard rate over calculating the actual costs of operating their vehicle. The rate is determined based on an extensive review of the fixed and variable costs associated with car ownership, providing a simplified method for individuals and businesses to calculate their vehicle expenses. The use of this rate applies to privately owned automobiles, including cars, vans, pickups, and panel trucks. The standard mileage rate ensures that taxpayers who own these vehicles and choose to use them for eligible purposes are fairly compensated for their expenses while providing a clear, straightforward method for calculating deductions related to vehicle use.

What factors determine the federal mileage reimbursement rate for 2024?

The federal mileage reimbursement rate for 2024 is influenced by various factors that guide its determination. This section provides insights into the considerations made by the Internal Revenue Service (IRS) and the General Services Administration (GSA) when setting the reimbursement rates for mileage.

IRS considerations for setting the federal mileage rate

The IRS evaluates several elements when establishing the federal mileage reimbursement rate. These include prevailing gas prices, vehicle maintenance costs, insurance expenses, and other deductible costs of operating a vehicle for business purposes. The rate aims to fairly reimburse individuals and businesses for the expenses incurred while using their vehicles for work-related travel.

GSA guidelines on mileage rates for federal employees

The GSA outlines specific guidelines for federal employees regarding mileage rates. These guidelines ensure consistency and fairness in reimbursing federal employees for their travel expenses. The GSA's recommendations take into account factors such as vehicle availability, types of vehicles used, and the distance traveled.

How is the per mile reimbursement rate calculated for privately owned vehicles in 2024?

Understanding how the per mile reimbursement rate is calculated for privately owned vehicles in 2024 is essential for individuals and businesses seeking reimbursement for business-related travel expenses.

Detailed breakdown of the cents per mile for privately owned vehicles

The cents-per-mile reimbursement rate for privately owned vehicles is calculated based on factors such as gas prices, vehicle maintenance costs, insurance expenses, and other deductible costs associated with operating a vehicle for business purposes. The rate aims to cover the expenses incurred per mile traveled for work-related activities.

Business use criteria for determining the reimbursement rate

The reimbursement rate for privately owned vehicles is determined based on the percentage of business use versus personal use. The IRS provides guidelines on what qualifies as business use, ensuring that only expenses directly related to work-related travel are eligible for reimbursement.

Are there specific changes in the 2024 government mileage rates for different types of vehicles?

The 2024 government mileage rates may vary depending on the type of vehicle used for work-related travel. Understanding these distinctions is crucial for individuals and businesses seeking reimbursement for travel expenses.

Mileage rate distinctions for different vehicle types in 2024

The GSA may establish different mileage rates for various types of vehicles, including cars, vans, trucks, and motorcycles. These distinctions reflect differences in operating costs, fuel efficiency, and other factors relevant to each vehicle type.

GSA mileage rate variations based on vehicle ownership

The GSA may also consider whether the vehicle used for work-related travel is government-owned or privately owned. Different reimbursement rates may apply based on ownership status, with specific guidelines provided for each scenario.

Further Reading: Understanding Form 4136: Tax Credit for Federal Tax Paid on Fuel

How does the 2024 irs mileage reimbursement rate impact federal employees.

The changes in the IRS mileage reimbursement rate for 2024 can have significant implications for federal employees who rely on their vehicles for work-related travel.

Implications of IRS mileage rate changes on federal employee reimbursements

Federal employees may experience adjustments in their reimbursement amounts due to changes in the IRS mileage rate . It's essential for employees to stay informed about these changes to ensure they receive accurate reimbursements for their travel expenses.

Best practices for tracking and reporting business mileage under the new reimbursement rate

With the updated IRS mileage reimbursement rate for 2024, federal employees should adopt best practices for tracking and reporting their business mileage. This ensures compliance with IRS regulations and facilitates accurate reimbursement for work-related travel expenses.

Key Takeaways:

• Mileage Rate: A set amount you can deduct for every mile driven for business purposes, as determined by the General Services Administration (GSA).
• GSA: A government agency that sets the mileage rate for business use of a personal vehicle. This rate changes, so it's important to stay updated.
• Business Travel: When you use your personal vehicle for work-related trips, excluding commuting, you can deduct these miles at the GSA rate.
• Reimbursement: The money paid back to you for business miles driven. If it's at or below the GSA rate, it's not taxable income.
• Record Keeping: Keeping detailed logs of business mileage, including dates, destinations, and purposes, to support your deductions.

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Table of Contents

IRS mileage rates for 2023

Irs issues mileage rates for 2024, irs standard mileage rate for business, calculating standard mileage vs. actual expenses for business, other irs mileage rate types, how to claim tax deductions using irs mileage rates, tracking your mileage.

Certain taxpayers can deduct mileage from vehicle use related to business, charity, medical or moving purposes

To take the deduction, taxpayers must meet use requirements and may have to itemize on their returns if claiming certain types of mileage.

For 2023, the IRS' standard mileage rates are $0.655 per mile for business, $0.22 per mile for medical or moving, and $0.14 per mile for charity.

If you drive for your business or plan to rack up some miles while volunteering this year, you might be eligible to deduct some of that mileage on your tax return.

To qualify for this deduction, the miles must have been driven for qualifying business, medical, moving or charity purposes, and you may have to itemize on your return to claim the tax break. Rates are valid for electric, PHEV, gas, and diesel-fueled cars.

For the 2023 tax years (taxes filed in 2024), the IRS standard mileage rates are:

65.5 cents per mile for business.

14 cents per mile for charity.

22 cents per mile for medical and moving purposes.

On Dec. 14, 2023, the agency announced the forthcoming tax year's optional mileage rates. Business rates will increase by 1.5 cents, charity miles will remain the same at 14 cents per mile, and medical and moving miles will decrease by 1 cent.

67 cents per mile for business.

21 cents per mile for medical/moving.

If you’re self-employed or work as a contractor, you might be able to deduct the cost of the use of your car for business purposes. Your tax deduction depends on how you use your vehicle. Commuting to work is generally not deductible mileage, but you may be able to deduct mileage for business-related trips, such as those made to clients, meetings or temporary workplaces [0] Internal Revenue Service . Publication 463: Travel, Gift, and Car Expenses . View all sources .

You can also choose whether to deduct standard mileage using the rates above versus actual expense (e.g., repairs, depreciation, gas, and so forth), but you can't deduct both. Expenses for tolls or parking fees related to business use, however, are separately deductible regardless of which method you use [0] Internal Revenue Service . Topic no. 510, Business Use of Car . Accessed Jan 17, 2024. View all sources .

There are two options for calculating the business deduction for the use of your vehicle.

1. Standard mileage deduction

This is the most straightforward way of calculating your driving expense: simply multiply the number of business miles by the IRS mileage rate. However, you’ll need to keep a record of your business-related mileage.

To use the standard IRS mileage deduction method, you must own or lease the car. But the rules for business mileage deductions can be complex, especially if you use lots of vehicles for business. The IRS website has more details [0] Internal Revenue Service . Topic No. 510, Business Use of Car . Accessed Jul 18, 2023. View all sources .

2. Actual expenses

If you don’t want to track your mileage, you could track and deduct the actual expenses you incur while using your vehicle for business purposes. These expenses may include:

Depreciation.

Lease payments.

Registration fees.

Gas and oil.

» MORE: See what other tax breaks you can take if you’re self-employed

IRS standard mileage rate for volunteering and charitable activities

If you used your car to help a charity or to go somewhere to volunteer, the mileage can be deductible. You can deduct parking fees and tolls as well.

If you don’t want to deduct your mileage, you can deduct your unreimbursed out-of-pocket expenses, such as gas and oil. However, the expenses have to relate directly to the use of your car in giving services to a charitable organization. Also, you can't deduct repair and maintenance costs, depreciation, registration fees, tires or insurance [0] Internal Revenue Service . About Publication 526, Charitable Contributions . View all sources .

» MORE: See what else counts as a charitable deduction

IRS standard mileage rate for moving

Only active-duty members of the military can deduct mileage related to moving. The move has to be related to a permanent change of station [0] Internal Revenue Service . Instructions for Form 3903 . View all sources .

IRS standard mileage rate for medical

If you used your car for medical reasons, you may be able to deduct the mileage. "Medical reasons" include:

Driving to the doctor, hospital or other medical facility.

Driving a child or other person who needs medical care to receive medical care.

Driving to see a mentally ill dependent if the visits are recommended as part of treatment.

You can deduct parking fees and tolls as well.

If you don’t want to deduct your mileage, you can deduct your unreimbursed out-of-pocket expenses, such as gas and oil. However, the expenses have to relate directly to the use of your car for medical purposes. Also, you can't deduct repair and maintenance costs, depreciation or insurance.

Mileage isn’t the only transportation cost you might be able to deduct as a medical expense. IRS Publication 502 has the details. Here’s a big caveat: In general, you can deduct qualified, unreimbursed medical expenses that are more than 7.5% of your adjusted gross income .

» MORE: See what else you might be able to deduct as a medical expense

If you're deducting mileage for moving, medical or charity purposes, you'll need to itemize on your tax return in order to claim the tax deduction. Itemizing means you’ll need to set aside extra time when preparing your returns to fill tax forms Form 1040 and Schedule A , as well as supporting schedules that feed into those forms.

If you're self-employed, you’ll claim your mileage deduction as a business expense on Schedule C . If you file your taxes online , the software will ask about your mileage during the interview process and calculate the deduction.

This is important because if you’re audited, you may need to substantiate your deduction by showing a log of the miles you drove.

There are lots of ways to keep track of your mileage. Something as simple as keeping a pen and paper in the glove compartment can suffice, but a quick trip to Google or your phone's app store will reveal a variety of tools that can streamline things.

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IRS Announces Standard Mileage Rates for 2022

58.5 cents/mile for business purposes starting Jan. 1

The Internal Revenue Service (IRS) just released standard mileage rates that taxpayers must use when filing 2022 income taxes in 2023 if they are claiming a mileage deduction for a vehicle they own or lease. These rates set IRS allowances for the deductible part of the cost of driving for business and for charitable, medical, and moving purposes. The rates are adjusted on an annual basis (except for charitable-organization driving, which is set by statute) and depend on whether the vehicle is used for business, medical, or charitable purposes.

Key Takeaways

• The IRS annually publishes three standard rates used to calculate deductions for mileage driven for business, medical/moving, and charitable purposes
• The rates for 2022 are 58.5 cents/mile for business; 18 cents/mile for medical/military moving expenses; and 14 cents/mile for charitable driving.
• Deductions for unreimbursed employee travel expenses and non-military moving expenses were eliminated by the TCJA.
• The charitable rate is set by statute and does not necessarily change each year.
• Additional rates and valuations for 2022 include the taxable value of an employer-provided vehicle used for personal purposes.

Under the Tax Cuts and Jobs Act (TCJA) , taxpayers can no longer claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. In addition, moving-expense deductions are only available to members of the Armed Forces on active duty moving under orders to a permanent change of station.

Standard Optional Mileage Rates for 2022

For 2022, the business mileage rate is 58.5 cents per mile; medical and moving expenses driving is 18 cents per mile; and charitable driving is 14 cents per mile, the same as last year. The mileage rates are considered optional because taxpayers can always calculate the actual cost of using their vehicle instead of based on mileage.

• The 2022 business use allowance of 58.5 cents per mile driven is up 2.5 cents from 2021;
• The medical and moving expense rate of 18 cents per mile driven in 2022 has been raised 2 cents from 2021; and
• The 2022 rate of 14 cents per mile driven in service of charitable organizations, is set by statute and remains unchanged from last year.

Special Rules for Claiming Standard Mileage

When using the standard mileage rate for tax purposes, you must follow rules established by the IRS in order to claim a deduction:

• You can only claim standard mileage for a vehicle you own or lease.
• You must log the mileage for each deductible use; total mileage for the year; and the date, destination, and purpose of each trip.
• In order to use the standard mileage rate, taxpayers must use it the first year their vehicle is available for business use.
• In later years you can choose between the standard mileage rate and actual expenses.
• Leased vehicles must use the standard mileage rate for the entire lease period including lease renewals if the standard mileage rate is chosen in the first year.

How Mileage Rates and Vehicle Valuation Are Determined

The IRS uses an independent contractor to conduct an annual study of the fixed and variable costs of operating an automobile to set the standard mileage rates for business, medical, and military moving deductions. As previously noted, the standard mileage rate for charitable use is set by statute.

If you are provided a vehicle by your employer that you also use for personal use, regulations determine the amount that must be included in your income and wages. This is typically based on the vehicle's Fair Market Value (FMV). One of two special valuation rules, the fleet-average valuation rule or the vehicle cents-per-mile valuation rule, may also be used. These valuations are subject to limitations and, for 2022, may not exceed $56,100.

Additional IRS Vehicle Rates and Valuations for 2022

Included in the publication of standard mileage rates for 2022 are several additional updated rates and costs for the tax year 2022.

2022 Basis Reduction Amount

For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 25 cents per mile for 2018, 26 cents per mile for 2019, 27 cents per mile for 2020, 26 cents per mile for 2021, and 26 cents per mile for 2022.

Maximum Standard Automobile Cost for 2022

For purposes of computing the allowance under a fixed and variable rate (FAVR) plan, the standard automobile cost may not exceed $56,100 for automobiles (including trucks and vans).

Maximum Value of Vehicles First Made Available in 2022

For purposes of the fleet-average valuation rule and the vehicle cents-per-mile valuation rule, the maximum FMV of automobiles (including trucks and vans) first made available to employees in calendar year 2022 is $56,100.

Internal Revenue Service. " IRS issues standard mileage rates for 2022 ."

Internal Revenue Service. " Pub. 463: Travel, Gift, and Car Expenses ."

Internal Revenue Service. " Notice 2022-03: 2022 Standard Mileage Rates ."

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IRS Raises Standard Mileage Rate for 2022

Business mileage rate will be 58.5 cents per mile, up from 56 cents

E ffective Jan. 1, 2022, the optional standard mileage rate used in deducting the costs of operating an automobile for business purposes will be 58.5 cents per mile , the IRS announced in Notice 2022-03 on Dec. 17, 2021.

Employers often use the standard mileage rate—also called the safe harbor rate—to pay tax-free reimbursements to employees who use their own vehicles for business.

Changes for 2022

For 2022, standard mileage rates for the use of cars, vans, pickups or panel trucks will be:

• 58.5 cents per mile driven for business use, up 2.5 cents from 2021. This ties the highest safe harbor rate the IRS has ever published, which was a midyear increase in July 2008.
• 18 cents per mile driven for medical care and for moving purposes for active-duty members of the Armed Forces, up 2 cents from the rate for 2021.
• 14 cents per mile driven in service of charitable organizations, which remains unchanged.

For cars employees use for business, the portion of the standard mileage rate treated as depreciation will be 26 cents per mile for 2022, unchanged from 2021.

While the standard mileage rates for business, medical and moving purposes are based on annual changes in the costs of operating an automobile, the charitable rate is set by statute.

[SHRM members-only HR Q&A: Do we have to reimburse personal auto mileage for business-related trips? ]

Using FAVR Plans

The IRS rate is optimal for low-mileage drivers, such as those who travel fewer than 5,000 business miles per year, according to benefits advisors.

Alternatively, Notice 2022-03 provides maximum vehicle expenses when using a Fixed and Variable Rate (FAVR) allowance plan , in which employees who drive their own vehicles can receive tax-free reimbursements from their employers for fixed vehicle costs (such as insurance, taxes and registration fees) and variable vehicle expenses (such as fuel, tires, and routine maintenance and repairs), instead of the standard mileage rate.

Under a FAVR plan, the cost of the vehicle may not exceed a maximum amount set by the IRS each year. For 2022, vehicle costs may not exceed $56,100 for automobiles, trucks and vans, up from $51,100 in 2021.

Revenue Procedure 2019-46 , which updated the rules for using standard mileage rates in computing the deductible costs of operating a car for business, stated that an employer may provide a FAVR allowance only to an employee who can provide adequate records showing at least 5,000 miles driven during the calendar year in performing services as an employee or, if greater, 80 percent of the annual business mileage of that FAVR allowance.

If the employee is covered by the FAVR allowance for less than the entire calendar year, the employer may prorate these limits on a monthly basis.

"Two years into the pandemic has showcased volatility and fluctuations across vehicle costs," said Motus CEO Craig Powell. Business leaders, he explained, are focusing on "managing these costs in a more accurate and fair way" for workers using their own cars to conduct business, including remote workers.

Motus calculates that organizations have saved more than $1.4 billion using FAVR reimbursement compared to the IRS business mileage standard since 2011. In part that's because the standard mileage rate doesn't account for driving costs that fluctuate based on geography and time of year, so businesses that rely on the rate to reimburse mid- and high-mileage workers may be giving reimbursements that do not reflect actual driving costs.

According to payroll, benefits and compliance firm Justworks in New York City, an advantage of using a FAVR plan to reimburse employees is that "in locations with higher automobile operating costs, the FAVR allowance may be more than the standard mileage rate ." However, "the disadvantage is that the employer must recalculate the FAVR allowance at least once every three months," as payments to employees must be made at least quarterly.

Flat Car Allowances

Another way for employers to reimburse employees for their business-driving expenses is a flat car allowance, which is a set amount provided to employees over a given period to cover the costs of using their own car for business purposes—such as $400 per month for the cost of fuel, wear and tear, tires, and more. Employers can also pay expenses using a variable rate for different locations.

While a car allowance is relatively easy to administer, payments are taxable to employees unless handled within an " accountable plan " that requires substantiation through adequate records and the return of excess amounts in a reasonable time.

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Additional government travel services for your convenience

• Flight Insurance – We include a standard flight life insurance of up to $250,000 per traveler to cover the unlikely event of an airline accident.
• Frequent Flyer enrollment assistance if requested.
• Save all membership numbers in the traveler’s profile so you don’t need to remember them.
• Seat selection, monitoring, and purchasing, if your preference is not available, we will monitor your flight for a better seat to open up or help in purchasing a better seat at your request.
• Baggage tracking or lost baggage assistance so you can get on with your life while we track down your luggage.
• Traveler’s Rights Advisement, we know what the airlines are responsible for and how to help in any situation.
• Split Ticket Payments – We can accept multiple forms of payment on ticket purchases if needed.
• Flight Stats Monitoring – automated system that watches for any travel interruptions so you know faster and can plan ahead.
• En-Route Assistance – We are here to provide assistance or recommendations throughout your entire travel experience, so you always have a travel expert in your pocket.

Services you can depend on

Special Services

Flight stats monitoring, irregular flight operations, international travel, software that keeps a watchful eye on all our airline reservations to alert of any interruptions, delays, or cancellations so you can rest easy.

Our agents are constantly monitoring the Flight Stats system which alerts us if any reservation we have booked could suffer interruptions. This allows us to alert our travelers as soon as something comes up so we can help you to adapt faster and get back to your business. We will reach out with a phone ca

ll with new flight options already selected to get your travelers rerouted faster so they can always get where they need to be when they need to be there.

A Critical Special Service

Irregular Operations (IROPs) training is a priority for all of National Travel’s advisors. Each traveler’s flight interruption, or potential problem, is acted on in real time. On many occasions, our Travel Specialist will have already selected alternate flights for an itinerary as a backup, before the client is even aware of the issue!

Our advantage is that we research and analyze not only one airline or routing, but on multiple airlines and routing options to find the best solution. On a stormy winter day, it is not uncommon for our Concierge Group to act as triage in routing flight status reports to our Travel Advisors, who may have hundreds of these issues to work through during a daily operation. Our services, including the rerouting and re-booking of itineraries impacted by IROPs, are available 24 hours a day, without charge!

Special Service – International Desk

Our team of globe-trotting agents are able to assist with country specific travel recommendations, cultural advice, restaurant recommendations/reservations, and much more!

Our Agents will assist with:

• Passport and VISA Assistance/Procurement
• Global Entry Payment/Procurement
• Interpreter Procurement and Assistance
• International Currency Exchange
• Country Briefing Protocol
• International Meet and Greet Reservations
• International Black Car Reservations
• Rail Schedules, Ferry Reservations
• Consolidator Ticket Review
• Duty of Care- stay connected with your travelers traveling internationally.
• CDC Bulletins, State Bulletins, Embassy Locations
• In-house Monitoring, Passengers on a Plane

Participating with FedRooms and being a full-service travel agency, National Travel’s Hotel Program presents the most in selections and value.

The benefits of the program are:

• Rates are always at or below per diem
• No hidden service or resort fees unless requested by the traveler
• No minimum stay requirement
• More than 180+ plus chains

Many of the FedRoom properties also offer:

• Free Breakfast
• Free Parking
• Free Internet
• Free Airport Transfers
• Free Shuttle to Your Government Facility
• Generous cancellation policy

Being a Full-Service Agency, our program allows our agent to contact any property and negotiate the best rates on your behalf.  You never have to worry about limited space or budgets, as our agents will always work to find the best location at the best rate for you.

Government Travel Ground Transportation

• Easy Booking with any rental company through our online tool or with an agent.
• Memberships and Preferences are saved so you always get your reward points and do not need to remember any numbers.
• Assistance with Receipts and Refunds so you can get on with your day, while we take care of this for you.
• Negotiate corporate rates to gain company discounts and set up preferred vendors.

Uber and Lyft for Business Use

National Travel has organized an Uber or Lyft for Business arrangement that allows us:

• The ability to schedule rides for travelers in real-time or in advance.
• No need for your travelers to have the Uber or Lyft app.
• We track rides through an online dashboard from start to finish.
• Ability to charge your card after the ride is taken and add this to your invoice.

See why we’re different

National Travel Chase Tower Suite 100 707 Virginia Street East Charleston, WV 25301

800-624-8283

[email protected]

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What is the National Average for Mileage Reimbursement?

The answer to the question “What is the national average for mileage reimbursement?” is pretty straight forward. But vehicle programs can be unnecessarily complicated. Technically speaking, mileage reimbursement is different from a car allowance. Yet people often group the two together and use them interchangeably. In this blog we’re going to break down the national average for mileage reimbursement, as well as other average vehicle program costs.   

Popular Vehicle Programs  

Companies typically use one or more of four vehicle programs : company provided vehicles, mileage reimbursement, car allowance and Fixed and Variable Rate (FAVR) reimbursement. While each of these programs has an average spend per driving employee (fleet being the most expensive at $12,816 ), company leadership generally wants to know the average rates of just two. Those two are mileage reimbursement and car allowance.  

National Average for Mileage Reimbursement: The IRS Mileage Rate  

If someone is looking for the national average for mileage reimbursement, more often than not, they’re looking for the IRS mileage rate . The IRS mileage rate is a rate put out by the IRS each year around December for the following year. While this used to be a rate at which unreimbursed employees could claim business miles on their taxes, that is no longer the case. Now the IRS mileage rate is simply a guideline for companies to follow. Reimburse at or below the rate and reimbursements will remain tax free. This rate is determined based on a number of factors. As of January 1 of 2024 , it is $0.67.  

Why do companies use the IRS mileage rate?  

Companies use this rate for a number of reasons. First, it’s easy. The IRS makes their announcement each year. Companies make their adjustments and roll into the new year with the latest rate. They don’t have to put in the time to calculate a rate specific to their company or their employees. Why do that when the IRS has already gone through the effort?  

Why companies shouldn’t use the IRS mileage rate?  

The IRS mileage rate is simple for a company to implement. But that doesn’t mean it’s the best option for the company. To start, reimbursing at the IRS mileage rate is difficult to budget for. Mobile workers may have a slow month of 300 miles and see double that mileage the following week. T&E budgets are a notorious challenge and this vehicle program doesn’t make it easier.   

This program also requires mileage logs that are compliant with IRS standards. Companies that haven’t enabled their mobile workforce with automated mileage capture apps expose themselves to risk of mileage fraud and potential IRS audit. Finally, the IRS mileage rate isn’t a fair reimbursement for all driving employees. We’ll dig into that later.  

National Average for Mileage Reimbursement: The Average Car Allowance  

Another popular vehicle program, a car allowance is a monthly stipend employers provide their employees for the business use of their personal vehicles. Now, this is not mileage reimbursement, so how could this answer the question “What is the national average for mileage reimbursement?”? As it happens, mileage reimbursement is such a standard across industries, it has become synonymous with “what do you pay employees for driving their personal vehicles for work?” And there is an average car allowance . In 2022 it’s $575 and the average has actually hovered at or around $575 for some time, despite fluctuations in the price of gas.   

Why do companies use the average car allowance?  

Before, we mentioned that companies use the IRS mileage rate because it’s easy. Well, the car allowance program is even easier. Companies simply schedule the same monthly payment for all mobile workers. Because everyone receives the same payment each month, it also makes the program very easy to budget for. Finally, some companies use a car allowance as a benefit. A newly hired executive may receive a car allowance of $800 as additional incentive. Sounds nice right? While that additional income sounds great, it has its problems.   

Why should companies not use the average car allowance?  

Car allowances may be easy and predictable, but they’re also a source of considerable tax waste. With a car allowance program, employees receive the same amount, regardless of the business miles they drive. They don’t submit the miles for each trip, which means the car allowances they receive aren’t substantiated by mileage logs. With nothing tying the stipend to the business driving, the IRS considers those payments “additional income,” making them taxable. That means employees receive less of the payment and employers pay more.  

Now let’s say a driving employee has a hectic schedule and burns through that monthly stipend in three weeks. Any business miles they put on their car after aren’t covered by the company. Companies may take a number of approaches to correct this problem. Notably, adding a fuel card will only pour gasoline onto the spend issue on hand. While these are all notable issues, there is another issue the average car allowance shares in common with the average mileage reimbursement.  

The Problem with Averages  

The IRS mileage rate is determined through a number of factors and shared to apply to driving employees nationwide. Car allowances are generally the same amount applied to each driver across the company. The same issue exists with both of these methods: they do not apply to the driving individual. Just think about the price of gas. The prices to fill your tank in New York City are considerably higher than those in Little Rock, Arkansas.  Even prices in the same state can vary greatly. And that’s just the price of gas. That isn’t considering the other costs of owning and operating a vehicle. Companies providing either a car allowance or mileage reimbursement will almost always end up over-reimbursing some drivers and under reimbursing others.  

Ensuring Fair and Accurate Reimbursements  

We’ve walked through two of the more popular vehicle programs: mileage reimbursement and car allowance. We also pointed out the benefits and the issues. We’ve even spelled out why companies use one or the other. There’s one more reason a company is likely to use a car allowance or a mileage reimbursement. They simply don’t know that other vehicle program options exist. Even if they’re unsatisfied with budgeting for a mileage reimbursement or the tax waste of a car allowance, if it’s all they know, why look for something else? What else is there?  

Enter the fixed and variable rate (FAVR) reimbursement program. This program ensures employers reimburse employees for the fixed and variable costs of owning and operating a vehicle. Fixed costs include expenses that don’t fluctuate much, like insurance and registration. Variable costs include the expenses that do, like fuel, an oil change, tires and other maintenance. Unlike other vehicle programs, these reimbursements are specific to where the employees live and operate their vehicle.  

Make Reimbursements Easy with Motus  

At the top of this post, we promised to deliver a broken-down explanation of some fairly complicated topics. And it would be hard for anyone to argue that FAVR is simple or easy to stand up in house. Determining a specific rate for each individual driver in a vehicle program? That would be a tall order for any company without the expertise, technology or database to pull it off. Fortunately, with the right vendor, companies don’t have to think about their vehicle program again.    

Build Your Program Today

Ben Reiland

Ben Reiland is a Content and SEO Specialist with Motus, LLC. When he isn't sharing the latest mobile-enabled workforce trends, he's keeping an eye out for industry impacts. Ben's expertise ranges from mobile device management and vehicle programs to labor laws and more! Find him on LinkedIn .

Fleet Compliance: Avoiding Penalties in Your Commercial Fleet

Ben Reiland on April 11, 2024

California Labor Code Section 2802 and Mileage Reimbursement: Is Your Organization at Risk?

Xochitl Arteaga on April 9, 2024

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Mileage Reimbursement Calculator

You can use this mileage reimbursement calculator to determine the deductible costs associated with running a vehicle for medical, charitable, business, or moving.

You can calculate mileage reimbursement in three simple steps:

• Select your tax year.
• Input the number of miles driven for business, charitable, medical, and/or moving purposes.
• Click on the "Calculate" button to determine the reimbursement amount.

Tax Year   2024 2023 2022 2021 2020 2019 2018 2017 2016 2015

Business Rate (1/1 through 6/30/2022) $ per mile

Business Rate (7/1 through 12/31/2022) $ per mile

Medical / Moving Rate (1/1 through 6/30/2022) $ per mile

Medical / Moving Rate (7/1 through 12/31/2022) $ per mile

Charitable Rate $ per mile

Miles Driven in H1  2022 for Business Purposes  

Miles Driven in H1  2022 for Medical Purposes  

Miles Driven in H2  2022 for Business Purposes  

Miles Driven in H2  2022 for Medical Purposes  

Miles Driven in 2022 for Charitable Purposes  

Understanding Mileage Reimbursement

If you regularly use your personal vehicle for work purposes, you are permitted to deduct the vehicle expenses from your tax return. You have two options available to you when calculating mileage expenses:

• You can keep all your receipts when you pay for any services associated with using your car for work purposes. For example, gas, oil, parking, insurance, lease payments , maintenance, repairs, etc.
• You can simply multiply the number of miles you have driven for work purposes by the IRS standard mileage rate, changes on an annual basis. This approach is referred to as the standard mileage deduction. You can also use this approach to deduct any expenses that you incur while driving for charity, medical, or moving purposes.

The standard mileage rates for 2024 are as follows:

2024 Standard Mileage Rates: IRS Notice 2024-08

IRS Standard Mileage Rates

You may also be interested in our free Lease Mileage Calculator

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• VA Mileage Reimbursement

Traveling to medical appointments, tests, and procedures can get expensive for veterans and their caregivers. The costs of gas, wear and tear on your vehicle, parking fees, and other transportation expenses add up quickly. The VA travel pay reimbursement program provides a vital source of financial assistance to help veterans and qualifying non-veterans cover these travel costs and other qualifying out-of-pocket expenses related to reaching VA health care services. 

• Eligible veterans can receive mileage, parking, and tolls reimbursement at 41.5 cents per mile .
• Covered expenses include public transport, rideshares, and lodging for required overnight stays.
• Eligibility criteria include VA disability rating, receiving a VA pension, or meeting income requirements.
• There’s a deductible for reimbursements, waivable under certain conditions.

If you are a veteran who needs to travel for medical care, you may be eligible for reimbursement of your travel costs. The VA travel pay reimbursement program offers reimbursement for mileage, transportation, lodging, and other travel costs related to medical appointments. For 2023 and 2024, the VA mileage reimbursement rate is 41.5 cents per mile driven in a personal vehicle. Other covered costs include parking, tolls, rideshares, public transit, airfare, and hotel stays when required. 

Learn more about VA mileage reimbursement eligibility guidelines, which expenses are covered, reimbursement rates, and how to file a claim.

• What Is VA Travel Reimbursement?

The VA travel pay reimbursement program provides reimbursement to defray travel costs for veterans and qualified non-veterans traveling for medical appointments. This vital program covers expenses like the following:

• Gasoline for personal vehicles
• Fares for public transportation, including buses, subways, and metro trains
• Rideshare services
• Lodging when overnight stays are necessary
• Parking fees
• Breakfast, lunch, dinner, and incidentals for multi-day trips

This program covers out-of-pocket costs for transportation, accommodations, or meals related to medical care at VA facilities. You can also seek reimbursement for travel related to non-emergency care at non-VA facilities if you receive VA approval in advance.  

• VA Mileage Reimbursement Rate

Mileage reimbursement is available for distances driven in a personal car. The VA updates mileage rates annually to align with the standard mileage rate published by the Internal Revenue Service. This number estimates the cost to operate a vehicle per mile driven based on factors like fuel prices, maintenance, repairs, and more. 

In 2024, the VA mileage reimbursement rate is 41.5 cents per mile driven, the same rate as in 2023. 

In addition to the per-mile rate, you must meet a deductible before receiving reimbursement payments. The current deductible is $3 one-way or $6 round-trip for each appointment you attend, up to $18 monthly. After you have met the $18 monthly deductible, the VA will cover the rest of the cost of your approved travel for the remainder of the month. 

If you are eligible for VA travel pay reimbursement, the VA waives the deductible if you also meet any of the following criteria: 

• You receive a VA pension .
• You are traveling for a VA compensation and pension exam , or C&P exam.
• You are a veteran with a non-service-connected disability whose income in the prior year was below the maximum annual VA pension rate.
• You are a non-service connected veteran, and your earnings estimate for the current year does not exceed the VA’s maximum yearly pension rate.
• You are a veteran with a service-connected disability whose prior year income falls beneath the VA national income limit for prescriptions and health care benefits.
• You are a veteran with a service-connected disability whose earnings expectations for this year do not exceed the national income health care benefits.

If the VA determines you qualify for a waiver, it will automatically waive your deductible. You can also request a waiver in person or in writing.

A veteran with a 100 percent disability rating can receive special monthly compensation through Aid and Attendance and Housebound Allowance . These benefits do not count as a VA pension for determining a waiver. 

Am I Eligible for VA Travel Reimbursement?

Eligibility for VA travel reimbursement depends on your status as either:

• A veteran receiving VA health benefits
• A non-veteran caregiver

Veteran Eligibility

Veterans are typically eligible if they travel to a VA or VA-approved health care facility in their area for care and meet at least one of the following criteria:

• You have a VA disability rating of 30 percent or higher.
• You are traveling for treatment of a service-related condition, even if their rating is below 30 percent.
• You receive a VA pension.
• You meet certain income requirements.
• You cannot afford to pay for travel as defined in VA guidelines
• You are traveling to get a service dog, receive VA-approved transplant care, or undergo a scheduled VA C&P exam.

Non-Veteran Eligibility

The VA may reimburse certain non-veterans for transportation and related lodging and meals. Caregivers and others can also qualify in some instances if they are one of the following:

• The veteran’s support person or transplant care donor
• The veteran’s family caregiver under the VA Caregiver Support Program who is traveling to support the veteran's care or receive caregiver training
• The veteran’s medically required attendant who is supporting the veteran's care by traveling with them

What Is Covered by VA Mileage Reimbursements?

The VA travel pay reimbursement program helps pay for reasonable costs related to reaching medical appointments at VA facilities. With proper documentation, you can get reimbursement for the following:

• Private Transportation: This includes gasoline costs when driving your car, tolls, and parking fees.
• Public Transportation: Fares for buses, subways, trains, Ubers, Lyfts, and taxis are reimbursable.
• Lodging and Meals: When overnight travel is required, lodging, meals, and any incidentals related to your trip are included.

Claims can include a combination of these expenses. For example, you could get reimbursed for mileage to the airport plus airfare and hotel costs at your medical destination.

The key is that all included costs must directly relate to travel for VA-authorized health care purposes. The VA does not cover things like rental cars, entertainment, alcohol, and extra hotel nights that are not clinically required.  

Qualifying mileage reimbursement covers travel to and from VA health care facilities for the following:

• Regular checkups, appointments, and consultations
• Urgent care or emergency room visits
• Lab tests, diagnostics, medical imaging
• Surgeries and inpatient procedures
• Physical and mental health therapy
• Counseling and support groups
• Pharmacy prescription pick-ups
• Any other VA-approved health services

With proper documentation, the VA may also cover travel to non-VA medical facilities in certain situations, such as travel for emergencies to the closest appropriate medical facility.

How To Apply for VA Mileage Reimbursement

You can submit claims for reimbursement online through eBenefits or by mail using  VA Form 10-3542 . Filing online is typically faster. Here are overviews of each process:

Online Application Steps

• Go to eBenefits and log into your account.
• Select “Apply for Benefits” and choose “Apply for Travel Reimbursement.”
• Enter details on authorized travel, such as dates, purposes, and locations. 
• List odometer readings for mileage claims.
• Input any other costs, such as airfare, parking, or lodging.
• Upload digital receipts and documents. 
• Carefully review and then submit your claim.

Filing by Mail Steps

• Obtain VA Form 10-3542 from your VA facility or online.
• Fill in your personal information and trip details. 
• Attach paper copies of receipts and supporting documents.
• Make a copy of the entire package for your records. 
• Mail the original materials to your VA regional office.

After submission, the VA will review your claim and supporting documents. You will receive status updates and a decision by mail or online through eBenefits. Approved payments are deposited or mailed.

If you have questions about the VA travel pay reimbursement program, contact Veterans Guide. We can also help you appeal a VA disability claim or obtain a higher VA rating for your disability.

Want to Increase Your VA Rating?

Kevin McVeigh

A member of the Pennsylvania Bar and formerly a partner of a law firm, where he handled a diverse case load, Kevin is the editor of Veterans Guide’s content. He meticulously researches the accuracy of all the information provided by the Veterans Guide website.

• Am I Eligible For VA Travel Reimbursement?
• What Is Covered By VA Mileage Reimbursements?
• How To Apply For VA Mileage Reimbursement
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National Travel Assistance

On this page, what is the nta, who can apply for travel assistance, nta qualifying questions, who can't get travel assistance, what the nta scheme can cover, how to claim travel assistance.

• National Travel Assistance claim form
• National Travel Assistance Registration Form

NTA Policy and guide

• National Travel Assistance (NTA) Policy
• Guide to the National Travel Assistance (NTA) Policy 2005 August 2009
• The National Travel Assistance Scheme: Policy Recommendations Report

The aim of the NTA scheme is to help people access specialist health care who need to travel long distances or travel frequently by providing a financial contribution to their travel and accommodation . 

The NTA scheme is administered by Health New Zealand |  Te Whatu Ora, wh ich uses the NTA P olicy 2005 and Guide 2009 (below) to guide their decision-making.

You may be eligible for travel assistance if:

• You’ve been referred to the clinical specialist you’re going to see by another specialist (not a GP) and
• Both specialists are publicly funded – that is, they are part of a government-funded health and disability service (for example, a renal dialysis centre or a specialist disability service) and
• You can answer ‘yes’ to one or more of the qualifying questions below. 

To qualify for NTA support you will need to answer ‘yes’ to one or more of the se questions.

• Do you travel more than:
• 80 km one way per visit (for a child) , or
• 350 km one way per visit (for an adult) ?
• Do you visit a specialist 22 or more times in two months ?
• Do you visit a specialist six or more times in six months, and travel more than:
• 25 km one way per visit (for a child) , or
• 50 km one way per visit (for an adult) ?
• Are you a Community Services Card holder and travel more than:
• 25 km one way per visit (for a child) or
• 80 km one way per visit (for an adult) ?

A child is defined as someone aged 18 years or under.

You may not be eligible for assistance under the NTA scheme if you receive or are eligible for travel assistance from another provider, such as: 

• Work and Income
• Ministry of Social Development
• Ministry of Transport
• Ministry of Education. 

Travel costs

Assistance with travel costs may cover private vehicles, public transport and specialised transport needs (for example, taxi, mobility taxi or air travel).

From 1 April 2024 the 'mileage’ reimbursement rate for private vehicle use is 34c per kilometre.

Mileage is calculated via the shortest practical route from your residential address to the facility or hospital treating department.

Accommodation costs

Accommodation costs may include payment towards the cost of a motel room, or an allowance when staying with friends and family.

From 1 April 2024 the nightly accommodation rate is up to $140 a night or $35 a night for those staying with friends or whānau. 

Accommodation is not usually approved for travel less than 100 km one way.

Support person’s costs

You may be able to claim assistance towards a support person's costs – for example, if the specialist recommends you have a support person to assist you with clinical decision-making or provide physical support.

When a child is eligible for travel and accommodation assistance, they’re automatically eligible for assistance towards a support person's costs.

Specialist approval

Please note that your treating specialist may need to approve claims for some costs (for example, accommodation, support person and specialist transport).

Get registered

• Your hospital travel coordinator, health or disability specialist, or nominated social worker will need to help you register for travel assistance. They’ll send the completed registration form to Health NZ.
• Health NZ will assess your application.
• If you’re eligible, a confirmation letter, along with blank claim forms, will be sent to your mailing address.

File a claim

• Complete each claim form fully.
• Get it signed and stamped by the facility or hospital - or attach signed and stamped proof of attendance (for example, a hospital appointment discharge card, letter or note, on hospital letterhead paper).
• Attach your receipts. They must be original and itemised.
• When you make your first claim, attach a deposit slip, the top of your bank statement, or account verification from your bank. If your bank account details change at any time, repeat this with your new bank account details.
• 22 or more visits to a specialist in two months, or
• six or more visits to a specialist in six months, and travel more than 25 km one way (child) or 50 km one way (adult), per visit.
• You must put in a claim for travel assistance within 12 months of the date of the appointment.
• Post or email completed forms to:
• National Travel Assistance Sector Operations , Health NZ , PO Box 1026 , Wellington 6140 , or
• Email to  [email protected]

Any personal information you provide when registering or making a claim for travel assistance will be held securely by Health N Z and kept confidential, except for any disclosure that may be required by law.

You have the right to access your information and can request that it be corrected at any time.

Download: National Travel Assistance claim form - PDF, 149 KB

Download: national travel assistance registration form - pdf, 363 kb.

Health NZ uses the NTA policy and guide to help inform decision-making for eligible recipients according to the criteria.

The current NTA Policy has been in place since 2005.

Download: National Travel Assistance (NTA) Policy - PDF, 249 KB

Download: guide to the national travel assistance (nta) policy 2005 august 2009 - pdf, 213 kb.

This document is designed to provide further guidance and clarification to those using and administering the NTA scheme.

Download: The National Travel Assistance Scheme: Policy Recommendations Report - DOCX, 355 KB

This report outlines the findings and recommendations of a review of the NTA Scheme in 2018 by the Ministry of Health/ Manatū Hauora

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Travel Reimbursement

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M&IE breakdowns

The meals and incidental expense (M&IE) breakdowns in the tables below are provided should federal travelers need to deduct meals furnished by the government or included in a registration fee from their M&IE allowance consistent with Federal Travel Regulation 301-11.18 . Meals provided by a common carrier or a complimentary meal provided by a hotel/motel do not affect per diem ( 301-11.17 ).

M&IE breakdown for foreign and non-foreign areas outside the continental U.S. (OCONUS)

For M&IE rates greater than $265, allocate 15%, 25%, and 40% of the total to breakfast, lunch, and dinner, respectively. The remainder is the incidental expense allowance.

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

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Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

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Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

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Topic no. 511, Business travel expenses

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Travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. You can't deduct expenses that are lavish or extravagant, or that are for personal purposes.

You're traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away.

Generally, your tax home is the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home. For example, you live with your family in Chicago but work in Milwaukee where you stay in a hotel and eat in restaurants. You return to Chicago every weekend. You may not deduct any of your travel, meals or lodging in Milwaukee because that's your tax home. Your travel on weekends to your family home in Chicago isn't for your work, so these expenses are also not deductible. If you regularly work in more than one place, your tax home is the general area where your main place of business or work is located.

In determining your main place of business, take into account the length of time you normally need to spend at each location for business purposes, the degree of business activity in each area, and the relative significance of the financial return from each area. However, the most important consideration is the length of time you spend at each location.

You can deduct travel expenses paid or incurred in connection with a temporary work assignment away from home. However, you can't deduct travel expenses paid in connection with an indefinite work assignment. Any work assignment in excess of one year is considered indefinite. Also, you may not deduct travel expenses at a work location if you realistically expect that you'll work there for more than one year, whether or not you actually work there that long. If you realistically expect to work at a temporary location for one year or less, and the expectation changes so that at some point you realistically expect to work there for more than one year, travel expenses become nondeductible when your expectation changes.

Travel expenses for conventions are deductible if you can show that your attendance benefits your trade or business. Special rules apply to conventions held outside the North American area.

Deductible travel expenses while away from home include, but aren't limited to, the costs of:

• Travel by airplane, train, bus or car between your home and your business destination. (If you're provided with a ticket or you're riding free as a result of a frequent traveler or similar program, your cost is zero.)
• The airport or train station and your hotel,
• The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location.
• Shipping of baggage, and sample or display material between your regular and temporary work locations.
• Using your car while at your business destination. You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking fees. If you rent a car, you can deduct only the business-use portion for the expenses.
• Lodging and non-entertainment-related meals.
• Dry cleaning and laundry.
• Business calls while on your business trip. (This includes business communications by fax machine or other communication devices.)
• Tips you pay for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to your business travel. (These expenses might include transportation to and from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer.)

Instead of keeping records of your meal expenses and deducting the actual cost, you can generally use a standard meal allowance, which varies depending on where you travel. The deduction for business meals is generally limited to 50% of the unreimbursed cost.

If you're self-employed, you can deduct travel expenses on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) , or if you're a farmer, on Schedule F (Form 1040), Profit or Loss From Farming .

If you're a member of the National Guard or military reserve, you may be able to claim a deduction for unreimbursed travel expenses paid in connection with the performance of services as a reservist that reduces your adjusted gross income. This travel must be overnight and more than 100 miles from your home. Expenses must be ordinary and necessary. This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Claim these expenses on Form 2106, Employee Business Expenses and report them on Form 1040 , Form 1040-SR , or Form 1040-NR as an adjustment to income.

Good records are essential. Refer to Topic no. 305 for information on recordkeeping. For more information on these and other travel expenses, refer to Publication 463, Travel, Entertainment, Gift, and Car Expenses .

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