For 2023, the following rates are in effect:
- 65.5 cents per mile for business miles driven
- 22 cents per mile driven for medical or moving purposes
- 14 cents per mile driven in service of charitable organizations
The standard mileage rate for business cannot be used to claim an itemized deduction for unreimbursed employee travel expenses during the suspension of miscellaneous itemized deductions that are subject to the 2% of AGI floor.
The moving expense deduction is not allowed through 2025 and the exclusion from income of moving expense reimbursem*nts from an employer is also suspended. The only exception is for active military service members who move pursuant to a military order to a new permanent duty station.
