| Applicable Period | Rates (in cents per mile) | Source | | 2007 | | Business | 48.5 | | Charitable | 14 | | Medical and moving | 20 |
| IR-2006-168 | | 2006 | | Business | 44.5 | | Charitable contribution: | | | | (a) General | 14 | | | (b) Hurricane Katrina deduction | 32 | | | (c) Hurricane Katrina reimbursement | 44.5 | | Medical and moving | 18 |
| IR-2005-138 | | September 1 - December 31, 2005 | | Business | 48.5 | | Charitable contribution: | | | | (a) General | 14 | | | (b) Hurricane Katrina deduction | 34 | | | (c) Hurricane Katrina reimbursement | 48.5 | | Medical and moving | 22 |
| IR-2005-99 Pub. L. 109-73 | | August 25 - 31, 2005 | | Business | 40.5 | | Charitable contribution: | | | | (a) General | 14 | | | (b) Hurricane Katrina deduction | 29 | | | (c) Hurricane Katrina reimbursement | 40.5 | | Medical and moving | 15 |
| IR-2004-139 Pub. L. 109-73 | | January 1 - August 24, 2005 | | Business | 40.5 | | Charitable | 14 | | Medical and moving | 15 |
| IR-2004-139 | | 2004 | | Business | 37.5 | | Charitable | 14 | | Medical and moving | 14 |
| IR-2003-121 | | 2003 | | Business | 36.0 | | Charitable | 14 | | Medical and moving | 12 |
| Rev. Proc. 2002-61 | | 2002 | | Business | 36.5 | | Charitable | 14 | | Medical and moving | 13 |
| Rev. Proc. 2001-54 |
Earlier Years2001: Rev. Proc. 2000-48, 2000-2 C.B. 570 2000: Rev. Proc. 99-38, 1999-2 C.B. 525 1999: Announcement 99-7, 1999-1 C.B. 306
Rev. Proc. 98-63, 1998-2 C.B. 818 1998: Rev. Proc. 97-58, 1997-2 C.B. 587 1997: Rev. Proc. 96-63, 1996-2 C.B. 420 For detailed official information go to: http://www.irs.gov/pub/irs-pdf/p463.pdf |