Medical mileage

Two points. First, the medical mileage deduction would apply to the person receiving the medical treatment, not to the third party car/taxi/bus/train/plane that transports them.

Second, IIRC, a "car for hire" can NOT use standard mileage allowances. They must use actual expenses. And despite any sophistry that the Uber company may try to inject, I am confident that the IRS would consider Uber drivers to be "cars for hire." :-)

Thanks.

I wasn't aware of that. Thanks again.

I disagree re "car for hire". A taxi company with five or more cars for hire can not use the standard mileage rate. A self-employed individual with one or two cars can certainly use the standard mileage rate unless one of the other exclusions in the law applies. E.g., previous depreciation had been taken.

It looks like you are right, and I stand corrected.

But did this change in the last 5 years or so? I still find older references blocking use of the allowance for "cars for hire."

R.P. 2010-51 made the change. That was the last R.P. published that contained the rules and limitations. All post-2010 R.P.s merely contain the annual rate changes. Here is what it said prior to 2010:

.06 Limitations. (1) The business standard mileage rate may not be used to compute the deductible expenses of (a) automobiles used for hire, such as taxicabs, or (b) five or more automobiles owned or leased by a taxpayer and used simultaneously (such as in fleet operations)

Here is the 2010 version:

.05 Limitations. (1) A taxpayer may not use the business standard mileage rate to compute the deductible expenses of five or more automobiles a taxpayer owns or leases and uses simultaneously (such as in fleet operations).

I disagree re "car for hire". A taxi company with five or more cars for hire can not use the standard mileage rate. A self-employed individual with one or two cars can certainly use the standard mileage rate unless one of the other exclusions in the law applies. E.g., previous depreciation had been taken. ============ For the Uber (or Lyft) driver, won't that depend on the pending litigation that is attempting to classify the drivers as employees...? Currently, as SE-drivers, there is no "company" policy, but should the government (whether state or federal) prevail, one then has a fleet operation.... However, I'm not certain how fleet operations can be imposed on a group of coordinated privately-owned vehicles. I'm certain that the California FTB and EDD will find a way if they can....

The litigation should have no affect on using the std mileage rate. It would affect where the deduction is taken. He is the taxpayer using his own car. If self-employed it goes on the Schedule C. If an employee it goes on Form 2106 that feeds Line 21 on Schedule A Misc. Itemized Deductions.