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 2001. The standard
mileage rates which follow the IRS rates are summarized as follows:
|Business||34.5 cents per mile|
|Charitable||14 cents per mile|
|Medical or Moving||12 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"). The allowable standard mileage amount must be shown on Schedule A.
Hawaii Form N-139 - "Moving Expenses" 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
MARIE Y. OKAMURA
Director of Taxation
HRS Section Explained: HRS Section 235-2.3(a)