IRS Medical And Charitable Mileage Rates And Tips
In this article about medical and charitable mileage you can learn:
- What exactly the Medical and Charitable mileage is
- The current rates per mile
- When they apply
- What documentation you need to claim your deductions
Never miss a trip. With the Driversnote mileage tracking app you have the tool to ensure every mile you drive is properly logged and categorized.
Medical and charity rates 2023
From January 1 till December 31, 2023, the rates are as follows:
- 22 cents per mile driven for medical, or moving purposes for qualified active-duty members of the Armed Forces
- 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.
See more about the IRS mileage rates 2023 for charity and medical miles.
Medical mileage rate 2022
The medical mileage rate 2022 was 18 cents per mile driven for medical or moving purposes until June 30, 2022, and 22 cents per mile from July 1st till the end of the year. See all mileage rates here.
What is included in the medical mileage rate
Trips to the doctor, as well as other hospital or dentist visits, are eligible for medical mileage rate deductions. However, it is not every medical visit that you can get reimbursement for. The ones you can are usually not covered by your employer in your healthcare plan. However, while the medical deduction can save you a lot of money, the rates are limited by your adjusted gross income.
This means that the total amount you can claim for medical reasons cannot exceed a particular limit. This figure is based on your adjusted taxable income and takes your age into consideration as well.
You can deduct medical expenses only if they exceed 7.5% of a person’s adjusted gross income. This means that if you earn $100,000 per year, you can claim medical deductions if they are over $7500 (you can’t claim any deductions up to $7500). Read more in this IRS publication.
Expenditures for the diagnosis, cure, mitigation, treatment, or prevention of disease, as well as payments for treatments affecting any structure or function of the body, are included in medical care expenses.
How to calculate medical mileage with the IRS medical mileage rate
To calculate your medical miles, you can use a standard rate of 18 cents per mile.
Let's say you had to travel 200 miles for medical care in February 2022. To calculate your deduction you would have to multiply the 200 miles you had to drive by the 18 cents per mile rate.
200 (miles you drove) * 0.18 = $36
$36 is the amount you can receive in medical deductions.
How to calculate your medical deductions
Above you can find one example of calculating your medical write-off. However, you can also use our mileage calculator to quickly get an estimate for 2022. The mileage calculator takes into account the medical mileage rate for 2022.
Medical reasons you can’t get a deduction for
There are some medical mileage expenses you cannot get write-offs for. You cannot claim a medical mileage deduction for journeys that are related to improving your overall health. For example, if you are in perfect health and want to visit your doctor for some vitamin shots, this does not go toward your deductible medical mileage.
Furthermore, you must always have scheduled your session or check-up in some way (like email, in person or by phone) before claiming mileage for it.
Charitable mileage rate
Another possible deduction? Yes, apart from business and medical, there is a mileage rate set for charitable deductions. The mileage rate for charitable deductions in 2022 and 2023 is $0.14 per mile driven.
Charitable deductions are those you can deduct when you volunteer or do some sort of non-profit work. For example, if you drive to volunteer at your favorite nonprofit, that mileage is deductible as part of your charitable donations.
Why the charitable mileage rate is so low
It may seem to you that the charitable mileage rate is rather low compared to others and the reason for that may be that it is the only rate which has not changed in many years. The standard mileage rates for business and medical change every year, while the one for charity has not changed since 1998. To get it changed, Congress will have to amend it.
Using the actual costs method for charitable miles
Alternative to using the standard charity mileage rate, you can also use the actual cost method to get write-offs for your volunteer work. In the actual costs you can include costs you incur such as gasoline and oil, but not costs related to maintenance or general repairs, costs of tires or insurance. None of the fixed costs, such as depreciation and tax, are accepted for charitable or medical mileage calculations.
What if I am driving someone else who will volunteer?
You cannot claim deductions for someone else volunteering whether it is a spouse, your child or someone else. You can only claim deduction when it is you who is volunteering and have to drive to the place of volunteering with your own vehicle.
Can I deduct mileage if I am helping someone in need, for example a friend?
No, according to the IRS, you can only deduct mileage for charity when you volunteer for a qualified organization. However, you must also not indicate that your contribution is for a specific person - “Contributions to individuals who are needy or worthy. You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person.” Source.
Organizations considered as qualified for charitable reimbursement
Non-profit organizations that are religious, benevolent, educational, scientific, or literary in nature, or that aim to prevent cruelty to children or animals, are all considered qualified. Descriptions of these organizations can be found under the heading Organizations That Qualify To Receive Deductible Contributions in Publication 526 by the IRS.
What if I take the bus/metro/train or another form of transport for charity?
If you are not using your car, but taking public transport instead, you can still get reimbursed for your commute to the non-profit organization. Make sure to keep any receipts you may have and that all costs are directly related to the services you provide and are not personal, living, or family costs (and thus, of course, not previously reimbursed).
How to report charitable and medical mileage
To properly report your charitable mileage, you need to do the same thing as when you report your business and medical mileage - keep a logbook. You need to keep a proper logbook where you mark what kind of trip you drove with your car - business, personal, medical or charity. That way you will easily have all the data you need for quickly figuring out your tax claims.
One way to easily track and log all your trips while sorting them properly, is by using the Driversnote app. With our mileage tracker app, you can track all trips automatically and make sure you have all the needed information recorded.
After you generate your trips report, you can hand it over to your employer or accountant and there shouldn’t be anything else left for you to do. Using an app is one of the easiest ways to track and log mileage today for business, medical, charity or personal purposes.
For information on reporting your business mileage you can check out our IRS mileage guide where you can find information for employers, employees and the self-employed.
How to automate your mileage logbook
IRS Mileage Guide
- Calculate Your Reimbursement
- Is Reimbursement Taxed?
- How The IRS Mileage Rate Is Set
- Current Mileage Rates
- How To Claim Your Mileage On Taxes In 5 steps
- Mileage Log Requirements
- For Self-Employed
- IRS Medical And Charitable Mileage
- California Mileage Reimbursement
- For Employees
- For Employers
- IRS Mileage Rate 2022
- IRS Mileage Rate 2021
- Mileage Rates 2020