Business (54.5 cents/mile)
Medical / Moving (18 cents/mile)
Charitable (14 cents/mile)
function calculate2018Deduction() {
// Get input values using var
var milesInput = document.getElementById("totalMiles");
var purposeSelect = document.getElementById("drivingPurpose");
var resultDiv = document.getElementById("calcResult");
var miles = parseFloat(milesInput.value);
var purpose = purposeSelect.value;
// Validation: Check if miles is a valid number
if (isNaN(miles) || miles < 0 || milesInput.value === "") {
resultDiv.style.display = "block";
resultDiv.innerHTML = "Please enter a valid number of miles.";
return;
}
// 2018 IRS Standard Mileage Rates
var rate = 0;
var rateText = "";
if (purpose === "business") {
rate = 0.545; // 54.5 cents
rateText = "$0.545 per mile";
} else if (purpose === "medical_moving") {
rate = 0.18; // 18 cents
rateText = "$0.18 per mile";
} else if (purpose === "charitable") {
rate = 0.14; // 14 cents
rateText = "$0.14 per mile";
}
// Calculate total deduction
var totalDeduction = miles * rate;
// Display results
resultDiv.style.display = "block";
resultDiv.innerHTML =
'
Total Deduction: $' + totalDeduction.toFixed(2) + '
';
}
Understanding the 2018 IRS Standard Mileage Rates
If you are filing an amended tax return for the 2018 tax year, or facing an audit regarding your vehicle expenses from that period, using the correct historical mileage rates is crucial. The Internal Revenue Service (IRS) adjusts these rates annually based on an annual study of the fixed and variable costs of operating an automobile.
The Official 2018 Mileage Rates
For the tax year beginning on January 1, 2018, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) were as follows:
Purpose of Drive
Rate per Mile
Notes
Business
54.5 cents
Up 1 cent from 2017 rates.
Medical & Moving
18 cents
Up 1 cent from 2017 rates. Note: Moving expenses were suspended for most taxpayers under the TCJA, except active duty Armed Forces members.
Charitable
14 cents
Set by statute and remains constant.
How the 2018 Rates Compare
The 2018 business mileage rate of 54.5 cents per mile represented an increase from the 2017 rate of 53.5 cents. This adjustment reflected the rising costs of fuel and vehicle maintenance observed during that period. Conversely, the rate for medical and moving expenses also saw an increase to 18 cents per mile, up from 17 cents in 2017.
Important Note on the Tax Cuts and Jobs Act (TCJA)
The 2018 tax year was significant due to the implementation of the Tax Cuts and Jobs Act (TCJA). Under this act, taxpayers could no longer claim a miscellaneous itemized deduction for unreimbursed employee travel expenses. Taxpayers also could not claim a deduction for moving expenses, unless they were members of the Armed Forces on active duty moving under orders to a permanent change of station.
However, self-employed individuals could still deduct car expenses on Schedule C, and the rates listed above remained valid for calculating those specific deductions.
How to Use This Calculator
To calculate your potential deduction for the 2018 tax year:
Select the Purpose: Choose whether your miles were for Business, Medical/Moving, or Charity work.
Enter Mileage: Input the total number of qualifying miles driven during the 2018 calendar year.
Calculate: Click the button to see the total dollar amount you could claim on your 2018 tax forms.
Disclaimer: This calculator is provided for informational purposes regarding historical tax data. Always consult with a qualified tax professional or accountant when filing amended returns or dealing with IRS audits.