2002 mileage rates - IRS News - United States. Internal Revenue Service - Brief Article

California CPA, Jan-Feb, 2002

The 2002 optional standard mileage rates for use in computing deductible costs paid or incurred in operating an automobile for business, charitable, medical or moving purposes have been announced by the IRS in Rev. Proc. 2001-54, 2001-48 IRB.

All standard mileage rates will increase (except the rate for charitable use). The 2002 rates are:

Business use: 36.5 cents per mile (up from 34.5 cents in 2001);

Charitable use: 14 cents per mile (unchanged);

Medical use: 13 cents per mile (up from 12 cents in 2001); and

Moving use: 13 cents per mile (up from 12 cents in 2001).