2026 Mileage Rates
Beginning on January 1st, 2026, the standard mileage rates for use of a car are:
- 72.5 cents per mile for business miles driven, up 2.5 cents from the 2025 rate increase
- 20.5 cents per mile driven for medical or moving purposes (moving is 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, remaining unchanged
2025 Mileage Rates:
The standard mileage rate for business miles was 70¢ per mile.
Medical and military (only) remained at 21 cents. The charitable rate was 14¢ per mile driven in service of a charitable organization for the full year.
Failure-to-File Penalty
Effective for tax years beginning after December 31, 2009, the failure-to-file penalty for Partnerships and S Corporations has increased from $89 per month to $195 per month.
