Source: https://nonprofitupdate.info/2018/12/17/standard-mileage-rates-for-2019/
Timestamp: 2019-04-23 02:43:54+00:00

Document:
The IRS has published the 2019 standard mileage rates. New rate for transportation and reimbursements is 58 cents, which is up from 54.5 cents in 2018. That is an increase of 3.5 cents.
The standard mileage rate for transportation or travel expenses is 58 cents per mile for all miles of business use (business standard mileage rate). … However, § 11045 of the Tax Cuts and Jobs Act, Public Law 115- 97, 131. Stat. 2054 (December 22, 2017) (the “Act”) 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.
The standard mileage rate is 20 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. 2010-51. Section 11049 of the Act 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 to whom § 217(g) applies. 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.
For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 24 cents per mile for 2015, 24 cents per mile for 2016, 25 cents per mile for 2017, 25 cents per mile for 2018, and 26 cents per mile for 2019.
This entry was posted on Monday, December 17th, 2018 at 7:45 am and is filed under Non-profit accounting, Non-profit Tax.	You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.
When we were “rendering gratuitous services” to Youth for Understanding, we clearly fell under the lower mileage rate.

References: § 11045
 § 67
 § 213
 § 217
 § 217
 § 217