The Department of Taxation adopts the IRS optional standard mileage
rates for employees, self-employed individuals, or other taxpayers to use
in computing deductions for operating a passenger automobile for business,
charitable, medical, or moving expense purposes in 1999 and 2000.
The standard mileage rates which follow the IRS rates are summarized as
Business miles driven before April 1, 1999
Business miles driven after March 31, 1999
Business miles driven after December 31, 1999
32.5 cents per mile
31.0 cents per mile1
32.5 cents per mile2
|Charitable||14 cents per mile|
|Medical or Moving||10 cents per mile|
To claim the allowable standard mileage for business purposes, use federal Form 2106 - "Employee Business Expenses" or federal Form 2106-EZ - "Unreimbursed Employee Business Expenses," as the case may be. If you do not have to file either Form 2106 or 2106-EZ, see the federal instructions to properly claim the unreimbursed mileage (i.e., travel or transportation expenses) on federal Schedule A - "Itemized Deductions."
To claim the allowable standard mileage for charitable or medical purposes, refer to the federal instructions for Form 1040 (Schedule A - "Itemized Deductions") for the appropriate taxable year. The allowable standard mileage amount must be shown on Schedule A.
Hawaii Form N-139 - "Moving Expenses" for the appropriate taxable year must be used to claim the mileage for moving expenses.
Forms and other tax information may be downloaded from the Department's website at www.state.hi.us/tax/. On Oahu, forms may be ordered by calling the Department's Forms Request Line at 808-587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 to receive forms by mail or 808-678-0522 from a fax machine to receive forms by fax.
RAY K. KAMIKAWA
Director of Taxation
HRS Section Explained: HRS Section 235-2.3(a)