New Standard Mileage Rates Now Available; Business Rate to Reduce in 2017

IR-2016-169, Dec.13, 2016

WASHINGTON — The Internal Revenue Service today issued the 2017 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2017, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 53.5 cents per mile for business miles driven, down from 54 cents for 2016
  • 17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016
  • 14 cents per mile driven in service of charitable organizations

The business mileage rate decreased half a cent per mile and the medical and moving expense rates each dropped 2 cents per mile from 2016. The charitable rate is set by statute and remains unchanged.

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.

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

A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements are described in Rev. Proc. 2010-51Notice 2016-79, posted today on IRS.gov, contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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Director : Taika Waititi.
Writer : Craig Kyle, Christopher Yost, Eric Pearson.
Producer : Kevin Feige.
Release : October 25, 2017
Country : United States of America.
Production Company : Marvel Studios, Walt Disney Pictures.
Language : English.
Runtime : 130
Genre : Action, Adventure, Comedy, Fantasy, Science Fiction.

Movie ‘Thor: Ragnarok’ was released in October 25, 2017 in genre Action. Taika Waititi was directed this movie and starring by Chris Hemsworth. This movie tell story about Thor is on the other side of the universe and finds himself in a race against time to get back to Asgard to stop Ragnarok, the prophecy of destruction to his homeworld and the end of Asgardian civilization, at the hands of an all-powerful new threat, the ruthless Hela.

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Director : Brian De Palma.
Producer : Tom Cruise, Paula Wagner.
Release : May 22, 1996
Country : United States of America.
Production Company : Paramount, Cruise/Wagner Productions.
Language : English, Français, Český.
Runtime : 110
Genre : Adventure, Action, Thriller.

‘Mission: Impossible’ is a movie genre Adventure, was released in May 22, 1996. Brian De Palma was directed this movie and starring by Tom Cruise. This movie tell story about When Ethan Hunt, the leader of a crack espionage team whose perilous operation has gone awry with no explanation, discovers that a mole has penetrated the CIA, he’s surprised to learn that he’s the No. 1 suspect. To clear his name, Hunt now must ferret out the real double agent and, in the process, even the score.

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Director : Steven Spielberg.
Producer : Donald De Line, Dan Farah, Kristie Macosko Krieger, Steven Spielberg.
Release : March 28, 2018
Country : United States of America.
Production Company : Amblin Entertainment, De Line Pictures, DreamWorks, Warner Bros. Pictures, Dune Entertainment, Farah Films & Management, Reliance Entertainment, Village Roadshow Pictures.
Language : English.
Runtime : 140
Genre : Adventure, Science Fiction.

Movie ‘Ready Player One’ was released in March 28, 2018 in genre Adventure. Steven Spielberg was directed this movie and starring by Tye Sheridan. This movie tell story about When the creator of a popular video game system dies, a virtual contest is created to compete for his fortune.

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Director : Gerard McMurray.
Writer : James DeMonaco.
Producer : Michael Bay, Jason Blum, James DeMonaco, Andrew Form, Bradley Fuller, Sebastien Lemercier.
Release : July 4, 2018
Country : United States of America.
Production Company : Platinum Dunes, Blumhouse Productions, Universal Pictures.
Language : English.
Runtime : 97
Genre : Action, Science Fiction, Thriller, Horror.

‘The First Purge’ is a movie genre Action, was released in July 4, 2018. Gerard McMurray was directed this movie and starring by Y’lan Noel. This movie tell story about To push the crime rate below one percent for the rest of the year, the New Founding Fathers of America test a sociological theory that vents aggression for one night in one isolated community. But when the violence of oppressors meets the rage of the others, the contagion will explode from the trial-city borders and spread across the nation.

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