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IRS Announces 2022 Mileage Rates

Church leaders can track and report mileage for proper reimbursement.

IRS Announces 2022 Mileage Rates
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The Internal Revenue Service (IRS) has announced the new standard mileage rates for 2022. As of January 1, 2022, the standard mileage rates for the use of a car, van, pickup, or panel truck is:

  • 58.5 cents per mile driven for business use, up 2.5 cents from the 2021 rate
  • 18 cents per mile driven for medical or moving purposes, up 2 cents from the 2021 rate
  • 14 cents per mile driven in service of charitable organizations—this remains unchanged because it can only be altered by an act of US Congress

“It is important to note that under the Tax Cuts and Jobs Act, taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses,” the IRS noted in a press release. “Taxpayers also cannot claim a deduction for moving expenses, unless they are members of the Armed Forces on active duty moving under orders to a permanent change of station.”

Church employees who drive their personal vehicles for church-related business (visitations, special events, and so on) can be reimbursed by the church, if they properly track their business miles. Since unreimbursed employee business expenses are currently not deductible, employees can no longer calculate a mileage deduction on their annual tax returns. Current law allows for a reinstatement of the deduction for unreimbursed employee business expenses in 2026.

For more on reimbursements of transportation expenses and other key tax changes that affect you and your ministry, preorder the 2022 Church & Clergy Tax Guide today.

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Posted:
  • December 17, 2021

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