The raise per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces will also rise. It will increase by 2 cents per mile this year to 18 cents per mile next year.

Taxpayers cannot claim a miscellaneous itemized deduction for unreimbursed employee travel expenses and only members of the Armed Forces on active duty moving under orders to a permanent change of station can claim the moving rate.

Taxpayers have the option of calculating the actual costs of using their vehicle, but ust use it in the first year the car is available for business use. In later years, they can choose either the standard mileage rate or actual expenses. 

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