Medical Standard Mileage Rate Law & Legal Definition
The Internal Revenue Service issues the optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. There are different standard mileage rates depending on the purpose for which the automobile was driven.
Effective Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) is 24 cents per mile driven for medical or moving purposes. The Medical mileage rate of 24 cents per mile is to be used when reimbursing anyone for patient travel or participation in a medical research study. Any reimbursements in excess of the 24 cents standard rate are considered taxable income of the individual being reimbursed.
The new rates for business, medical and moving purposes are slightly lower than rates for the second half of 2008 that were raised by a special adjustment mid-year in response to a spike in gasoline prices. The medical and moving rate was 19 cents in the first half and 27 cents in the second half of 2008.
Legal Definitions
Search Definitions
Get a Term Defined
- Request a legal definition! Submit a term you need defined.
- » Request Legal Definition
Submit a Definition
- Submit a Definition Help us build our database. Free listings for attorneys.
- » Submit a Definition
Help Build USLegal
- Join our Team and help build USLegal. Many opportunities for participation so Join our Network.
Build USLegal
Read a Law Digest
- Need to read the law or find an answer to a legal question? Visit our Law Digest for the largest selection of law digests and answers available.
Go to Law Digest
Form Packages
- Select from our most popular legal form packages.
- » Bankruptcy
- » Contract for Deed
- » Divorce
- » Employment Packages
- » Home Sales
- » Incorporation
- » LLC Formation
- » Landlord Tenant
- » Mutual Wills
- » Name Change
- » Personal Planning
- » Partnerships
- » View All Packages
Legal Life
- Organize your legal life today! View our free online guide to creating a Life Documents File and related products.
- » Life Documents File
- » Personal Planning Package
- » Life Documents Packages
- » New Parents
- » Newlyweds
- » Baby Boomers
- » Military
- » Other
Form Drafting
- Can′t find the form you need, or need a form we offer revised for your situation? Submit your request and our attorneys will review the request and let you know if the form can be provided.
Submit a drafting request...
