Business rate per mile                              $0.53

Medical and moving rate per mile         $0.17

Charitable rate per mile                            $0.14

Depreciation rate per mile                        $0.25

Vehicle Expenses and Office in Home:

In general, the cost of commuting from home to a taxpayer’s job is a nondeductible personal expense. There are several exceptions to this rule:

• The taxpayer commutes from home to a temporary work location (one expected to last one year or less) and the taxpayer has one or more regular work locations.
• The taxpayer commutes from home to a temporary work location that is outside of the taxpayer’s tax home area (out of town travel).
• The taxpayer’s home qualifies as a principal place of business and the taxpayer travels between home to another work location in the same trade or business.

IRC section 280A(c)(1) states that a principal place of business which is used by the taxpayer for the administrative or management activities of the business if there is no other fixed location for the business where the taxpayer conducts substantial administrative or management activities.