N-2018-42: Update of 2018 Standard Mileage Rates Notice

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IRS GuideWire May 25, 2018

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Issue Number:    N-2018-42

Inside This Issue

Notice 2018-42 updates Notice 2018-03, 2018-2 I.R.B. 285 (released to the Public Dec. 14, 2017), in light of the Tax Cuts and Jobs Act (Public Law 115-97 (Dec. 22, 2017)), which made amendments to §§ 67 and 217 of the Internal Revenue Code.  This notice updates Notice 2018-03 providing current information as to the optional 2018 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.   

Notice 2018-42 will be published in IRB 2018-24 on June 11, 2018.

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