{
  "id": "v20-us-mileage-deduction",
  "version": "20.16.0",
  "name": "Business Mileage Deduction Worksheet — United States",
  "shortName": "Business Mileage Deduction",
  "description": "Calculate a mileage-rate worksheet only after the applicable rate, eligible journeys and reimbursement treatment have been verified. USD planning view; stated limitations apply.",
  "category": "Vehicles & Travel",
  "categorySlug": "vehicles-travel",
  "keywords": [
    "mileage-deduction",
    "us",
    "vehicle-energy",
    "consumer-finance",
    "vehicle-rating"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-us-mileage-deduction.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/us/mileage-deduction/",
    "definition": "/us/mileage-deduction/definition.json",
    "schema": "/us/mileage-deduction/schema.json",
    "llms": "/us/mileage-deduction/llms.txt",
    "legacyDefinition": "/us/mileage-deduction/definition.json"
  },
  "queryExample": "https://askcalculators.com/us/mileage-deduction/?unitSystem=imperial&businessDistance=6213.711922373339&confirmedRate=0&reimbursement=0&marginalTax=25",
  "queryParameters": {
    "unitSystem": {
      "label": "Measurement system",
      "type": "select",
      "required": false,
      "default": "imperial"
    },
    "businessDistance": {
      "label": "Confirmed eligible business distance",
      "type": "number",
      "required": true,
      "default": 6213.711922373339
    },
    "confirmedRate": {
      "label": "Confirmed applicable allowance/deduction rate per distance unit",
      "type": "money",
      "required": true,
      "default": 0
    },
    "reimbursement": {
      "label": "Reimbursements that must offset this claim",
      "type": "money",
      "required": true,
      "default": 0
    },
    "marginalTax": {
      "label": "Illustrative applicable marginal tax rate",
      "type": "percent",
      "required": true,
      "default": 25
    }
  },
  "inputs": [
    {
      "id": "unitSystem",
      "label": "Measurement system",
      "type": "select",
      "defaultValue": "imperial",
      "options": [
        {
          "value": "imperial",
          "label": "Imperial (US gallons / short tons where relevant)"
        },
        {
          "value": "metric",
          "label": "Metric"
        }
      ]
    },
    {
      "id": "businessDistance",
      "label": "Confirmed eligible business distance",
      "type": "number",
      "defaultValue": 6213.711922373339,
      "required": true,
      "min": 0,
      "max": 621371192237.334,
      "suffix": "mi",
      "unitConversion": {
        "factor": 1.609344,
        "offset": 0,
        "inverse": false,
        "metric": "km",
        "imperial": "mi",
        "canonicalMin": 0,
        "canonicalMax": 1000000000000
      },
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "confirmedRate",
      "label": "Confirmed applicable allowance/deduction rate per distance unit",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1609344000000,
      "prefix": "USD",
      "suffix": "/mi",
      "unitConversion": {
        "factor": 1.609344,
        "offset": 0,
        "inverse": true,
        "metric": "km",
        "imperial": "mi",
        "canonicalMin": 0,
        "canonicalMax": 1000000000000
      },
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "reimbursement",
      "label": "Reimbursements that must offset this claim",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "USD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "marginalTax",
      "label": "Illustrative applicable marginal tax rate",
      "type": "percent",
      "defaultValue": 25,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    }
  ],
  "outputs": [
    {
      "id": "grossAllowance",
      "label": "Distance multiplied by confirmed rate",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "USD"
    },
    {
      "id": "netClaim",
      "label": "Modeled claim after entered reimbursement offset",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    },
    {
      "id": "taxEffect",
      "label": "Illustrative tax effect, not a refund",
      "format": "currency",
      "digits": 2,
      "currency": "USD"
    }
  ],
  "formula": {
    "expression": "modeled claim = maximum(0, eligible business distance × confirmed applicable rate − required reimbursement offset).",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "imperial",
        "businessDistance": 6213.711922373339,
        "confirmedRate": 0,
        "reimbursement": 0,
        "marginalTax": 25
      }
    }
  ],
  "sources": [
    {
      "label": "DOE energy-use arithmetic",
      "url": "https://www.energy.gov/energysaver/save-electricity-and-fuel/appliances-and-electronics/estimating-appliance-and-home"
    },
    {
      "label": "NIST unit conversion guidance",
      "url": "https://www.nist.gov/pml/special-publication-811"
    },
    {
      "label": "CFPB loan-estimate explanation",
      "url": "https://www.consumerfinance.gov/owning-a-home/loan-estimate/"
    }
  ],
  "publicSlug": "mileage-deduction",
  "namespace": "us",
  "countries": [
    "us",
    "uk",
    "ie"
  ]
}