The rate for medical or moving purposes for mileage driven this year is 17 cents per mile. That is down three cents per mile from the 2019 rate. The IRS notes that because of the Tax Cuts and Jobs Act, taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. They also cannot claim a deduction for moving expenses, except members of the Armed Forces on active duty moving under orders to a permanent change of station. Taxpayers have the option of calculating the actual cost of using their vehicle. For more details, see Rev. Proc. 2019-46 (PDF). The rate for charitable use, which is set by law, remains at 14 cents per mile driven. Taxpayers cannot use the business rate after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. The standard rate cannot be used for more than five vehicles used simultaneously.