Beginning on January 1, 2021, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

• 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020,
• 16 cents per mile driven for medical, or moving purposes for qualified active duty members of the Armed Forces, down 1 cent from the rate for 2020, and
• 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2020.

Notice 2020-05 Section 3 Standard Mileage Rates

Beginning on January 1, 2020, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

• 57.5 cents per mile driven for business use, down one half of a cent from the rate for 2019,
• 17 cents per mile driven for medical or moving purposes, down three cents from the rate for 2019, and
• 14 cents per mile driven in service of charitable organizations.

The standard mileage rate for transportation or travel expenses is 57.5 cents per
mile for all miles of business use (business standard mileage rate). See section 4 of
Rev. Proc. 2019-46. However, § 11045 of the Tax Cuts and Jobs Act, Public Law 115-
97, 131. Stat. 2054 (December 22, 2017) (the “TCJA”) suspends all miscellaneous
itemized deductions that are subject to the two-percent of adjusted gross income floor
under § 67, including unreimbursed employee travel expenses, for taxable years
beginning after December 31, 2017, and before January 1, 2026. Thus, the business
standard mileage rate provided in this notice cannot be used to claim an itemized
deduction for unreimbursed employee travel expenses during the suspension.
Notwithstanding the foregoing suspension of miscellaneous itemized deductions,
deductions for expenses that are deductible in determining adjusted gross income are
not suspended. For example, members of a reserve component of the Armed Forces of
the United States (Armed Forces), state or local government officials paid on a fee
basis, and certain performing artists are entitled to deduct unreimbursed employee
travel expenses as an adjustment to total income on line 11 of Schedule 1 of Form 1040
(2019), not as an itemized deduction on Schedule A of Form 1040 (2019), and therefore
may continue to use the business standard mileage rate.
The standard mileage rate is 14 cents per mile for use of an automobile in
rendering gratuitous services to a charitable organization under § 170. See section 5 of
Rev. Proc. 2019-46.
The standard mileage rate is 17 cents per mile for use of an automobile: (1) for
medical care described in § 213; or (2) as part of a move for which the expenses are
deductible under § 217(g). See section 5 of Rev. Proc. 2019-46. Section 11049 of the

• 4 –
  TCJA suspends the deduction for moving expenses for taxable years beginning after
  December 31, 2017, and before January 1, 2026. However, the suspension does not
  apply to members of the Armed Forces on active duty who move pursuant to a military
  order and incident to a permanent change of station. Thus, except for taxpayers to
  whom § 217(g) applies, the standard mileage rate provided in this notice is not
  applicable for the use of an automobile as part of a move occurring during the
  suspension.