Standard Mileage Rates

In lieu of claiming actual expenses for certain uses of a vehicle, you may be able to claim the standard mileage rate. The rates for 2010-2011 are shown below.

Mileage Rates 

Type of UseType of Use

2013 2012

Business

56.5 55.5

Charitable

14 14

Medical

24 23

Moving

24 23

 


Is my worker an employee or contract labor?  

Determining proper worker classification is complex, but is essentially made by examining the right to control how, when, and where the person performs services. It is not based on how the person is paid, how often the person is paid, nor whether the person works part-time or full-time. There is no statutory definition of what an employee is, but IRS PUBLICATION 1779 breaks down the 20 common law indicators into 3 categories: Behavioral Control, Financial Control and Relationship of the Parties.  However there is also a safe harbor rule for this. See Safe Harbor Section 530...