The standard mileage rate for transportation or travel expenses for 2025 is 70 cents per mile, up from 67 cents in 2024 for all miles related to your ministry or business. The standard mileage rate for charitable use is 14 cents per mile. The standard mileage rate for medical care or as part of a move for which the expenses are deductible is 21 cents per mile.

To claim ministry mileage for 2025, you should follow these steps:

  1. Determine the Business Use of Your Vehicle: Ensure that the mileage you are claiming is for business purposes related to your ministry. This includes travel for conducting religious worship, performing sacerdotal functions, and other ministerial duties.

  2. Choose a Method for Calculating Mileage:

    • Standard Mileage Rate: For 2025, you can use the standard mileage rate to calculate your deductible vehicle expenses. This method simplifies the calculation and includes costs such as gas, oil, repairs, insurance, and depreciation.
    • Actual Expenses: Alternatively, you can deduct the actual expenses incurred for operating your vehicle for ministry purposes. This includes costs for gas, oil, repairs, insurance, and depreciation. You must keep detailed records and receipts for all expenses.

  3. Recordkeeping:

    1. Mileage Log: Maintain a detailed mileage log that records the date, purpose of the trip, starting and ending locations, and the number of miles driven for each trip. This log is essential for substantiating your mileage deduction.
    2. Receipts and Documentation: If you choose to deduct actual expenses, keep all receipts and documentation related to the vehicle’s operation and maintenance.

4. Special Considerations for Ministers:

    • Self-Employment Tax:

      Ministers can deduct ministry-related expenses on Schedule SE for self-employment tax purposes. These expenses are deducted in full from self-employment income, which includes the housing allowance.

      To claim these deductions, you should attach a schedule of the business expenses used to calculate self-employment income on Schedule SE.

      Still, have questions?
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      Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

      This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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      Clergy Financial Resources
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