The following table contains the federal mileage rate allowable for transportation to and from dependent care and medical care. To calculate the credit for mileage, you must multiply the Federal Mileage Rate by the number of miles travelled. Staff may use this Excel spreadsheet to assist in the calculation of mileage
Federal Mileage Rates |
|
Calendar Year |
Rate in Cents |
2024 |
67 |
2023 |
65.5 |
2022 |
58.5 (01/01/22 to 06/30/22)62.5 (07/01/22 to 12/31/22) |
2021 |
56 |
2020 |
57.5 |
2019 |
58 |
2018 |
54.5 |
2017 |
53.5 |
2016 |
54 |
2015 |
57.5 |
2014 |
56 |
2013 |
56.5 |
2012 |
55.5 |
Important |
You must not assume that all transportation expenses are round-trip. When discussing mileage-related expenses with clients, it is important that you establish whether the mileage declared is one-way or round-trip. |
Like Medical Expenses – Overview of Medical Expense Deduction, clients may verify the addresses and frequencies of eligible transportation costs by providing a telephonic self-declaration via the telephonic signature line. Once the client provides the telephonic self-declaration, you must mark the eligible transportation costs as verified in the Verifications tab by selecting Other under Documents of Evidence, typing “Telephonic Self-Declaration” in the textbox, and clicking Save..
You must enter the home address of the client and the destination of the trip into a map service such as Google Maps or MapQuest. These sites will provide mileage, based on a default route. The default route is to be used to calculate the allowable expense, unless the client indicates that they take a different route.
You must save the route results and calculation and attach it the case narrative. Clients must not be asked to provide these printouts. You must include a clear explanation of the expense in the case narrative.
Example 1
Rhonda travels 10 miles round-trip to drive their child Steven to daycare. Using the 2024 Federal Mileage Rate, the mileage expense would be calculated:
10 roundtrip miles x $0.67 = $6.70 per trip.
Example 2
Ashley travels 5 miles one-way to drive their child Lindsey to daycare but does not pick them up in the afternoon. Using the 2024 Federal Mileage Rate, the mileage expense would be calculated:
5 one–way miles x $0.67 = $3.35 per trip.
Example 3
Ben travels 4 miles one-way between their home and their child Chris’ daycare. On Monday, Wednesday, and Friday, Ben drives Chris to and from daycare. On Tuesday and Thursday, Ben drives Chris to daycare, but then Chris is brought home by the parents of another child at the daycare because Ben works late on these days. Using the 2024 Federal Mileage Rate, the mileage expense would be calculated:
8 round-trip miles x $0.67 = $5.36 per trip
$5.36 x 3 days = $16.08
4 one-way miles x $0.67 = $2.68 per trip
$2.68 x 2 days = $5.36
$16.08 + $5.36 = $21.44 per week