On December 14, 2018, the IRS released optional standard mileage rates for 2019, determined in accord with Rev Proc 2010-51, 2010-51 IRB 883. The IRS provided rates to be used in determining deductible costs of operating automobiles for business to be 58¢ per mile, for charitable work at 14¢ per mile, and for medical/moving purposes to be 20¢ per mile. These new rates apply in 2019. Note that these rates also have application in calculating reductions to basis for depreciation taken under business standard mileage rate.
Remember, for employees who do not get reimbursement for travel expenses, the tax law passed at the end 2017, generally referred to as the Tax Cuts and Jobs Act, eliminated a number of itemized deductions. Unreimbursed employee travel expense, including mileage, was one of them. For that reason, these increased mileage rates may be of little help to those employees.
For those who want the details, it’s all in Notice 2019-2 (https://www.irs.gov/pub/irs-drop/n-19-02.pdf), and that supersedes the prior numbers set forth in Notice 2018-3, 2018-2 IRB 285 (https://www.irs.gov/pub/irs-drop/n-18-03.pdf).