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<!–:en–>IRS SETS 2012 AUTO MILEAGE REIMBURSEMENT RATE<!–:–><!–:ja–>IRSが発表した2012年の車のマイレージ返済レート<!–:–>

December 11, 2011

On Friday, December 9, 2011, the Internal Revenue Service (IRS) released the optional standard mileage rates that business taxpayers can use in 2012 to figure the deductible costs of operating a vehicle for business, charitable, medical or moving purposes, and for the most part they have not changed a great deal. By using the standard rate, employers can eliminate the need for employees to record actual mileage expenses.

The standard mileage rates for using a car, van, pickup or panel truck, starting on January 1, will be 55.5 cents per mile for business miles driven, 23 cents per mile driven for medical or moving purposes, or 14 cents per mile driven in service of charitable organizations.

The rate for business miles driven is unchanged from the mid-year adjustment that became effective on July 1, 2011. The medical and moving rate has been reduced by 0.5 cents per mile.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs determined by the same study. An independent contractor, Runzheimer International, conducted the study on behalf of the IRS.

Taxpayers also have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.  12.11.2011

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