Page 19: Clergy Auto & Mileage Expenses

Skip this page if the only ministry driving you did was your regular journey to and from the church office.

You need this page if you drove to hospitals, care homes, members’ homes, meetings or between churches — even if the church reimbursed you. Reimbursed mileage still has to be reported.

What this page does. It records the driving you did for ministry and how the church handled it. How the church reimburses you decides whether these costs are deductible at all, so that question comes first.

Before You Begin

Please gather the following information before completing this page:

  • Your mileage log
  • Calendar records of ministry travel
  • Beginning and ending odometer readings
  • Church reimbursement records
  • Expense records for parking, tolls, and related travel costs

The more complete your records, the more accurately we can calculate your ministry vehicle expenses.

Completing the Page

No Ministry Vehicle Expenses?

If you did not incur any ministry-related vehicle or travel expenses during the year, simply check the box provided and continue to the next page.

How Did Your Church Handle Vehicle Expenses?

Select the option that best describes your situation.

You Paid the Expenses Yourself

Choose this option if:

  • You paid for ministry mileage and vehicle expenses personally, and
  • The church did not reimburse you.

Accountable Reimbursement Plan

Choose this option if your church reimbursed ministry expenses based on:

  • Mileage logs
  • Expense reports
  • Supporting documentation

Under an accountable plan, reimbursement is based on actual ministry use and proper records.

Flat Auto Allowance

Choose this option if the church provided:

  • A fixed monthly auto allowance
  • A flat travel allowance
  • Reimbursement not tied to actual mileage records

These allowances are generally treated differently than accountable-plan reimbursements, so it is important that we understand how your church handled them.

Ministry Mileage

For both the Taxpayer and Spouse, enter the following information if applicable.

January Through June

Enter:

  • Ministry miles driven
  • Reimbursements received from the church for those miles

July Through December

Enter:

  • Ministry miles driven
  • Reimbursements received from the church for those miles

The year is divided into two periods because mileage rates changed during the year.

Total Annual Miles

Please enter the total number of miles driven by the vehicle during the entire year, including:

  • Ministry miles
  • Personal miles
  • Commuting miles
  • All other vehicle use

This information is important because the IRS expects vehicle usage to be supported by total annual mileage records.

Parking, Tolls, and Other Travel Costs

If you paid travel-related expenses while performing ministry services, enter those amounts in the appropriate categories.

Examples may include:

  • Parking fees
  • Tolls
  • Other ministry-related travel costs

For each expense:

  • Enter the amount paid
  • Indicate the ministry-use percentage if less than 100%
  • Enter any amount reimbursed by the church

This helps us properly calculate any remaining unreimbursed expense.

Actual Vehicle Expenses

Most ministers use the standard mileage method.

However, if you are using the actual expense method instead, check the appropriate box and provide details in the comments section.

Examples of actual vehicle expenses may include:

  • Gasoline
  • Repairs
  • Insurance
  • Registration fees
  • Oil changes
  • Vehicle maintenance

We’ll review the information and determine the proper treatment.

Common Mistakes to Avoid

Don’t Forget Reimbursements

If the church reimbursed some or all of your mileage, please be sure to enter both:

  • The mileage driven, and
  • The reimbursement received

Leaving out reimbursements can result in overstating expenses.

Be Sure to Split the Year Correctly

Please enter mileage in the correct period:

  • January through June
  • July through December

The applicable mileage rates differ, so placing mileage in the correct section helps ensure an accurate calculation.

Total Mileage Is Important

Many people remember their ministry miles but forget to record their total annual mileage.

Both numbers are important.

The relationship between ministry miles and total miles helps support the vehicle’s business use percentage if ever questioned.

Commuting Is Not Ministry Mileage

As a general rule, travel between your home and your regular church office is considered personal commuting and is not ministry mileage.

Examples of ministry mileage may include:

✅ Hospital visitation

✅ Counseling appointments away from the church

✅ Travel between multiple ministry locations

✅ Board meetings held off site

✅ Visiting members or parishioners

✅ Denominational meetings

When in doubt, provide the details and we’ll help determine the proper treatment.

Parking at Your Regular Church Office

Parking expenses associated with your regular church workplace are generally not treated the same as ministry travel expenses.

If you’re unsure whether an expense qualifies, include a note in the comments section.

Flat Auto Allowances

If your church provides a flat automobile allowance rather than reimbursing actual mileage, that allowance is often treated differently for tax purposes.

If the allowance does not appear to have been included in your compensation, please let us know in the comments section so we can review it.

Choose One Vehicle Method

For a particular vehicle, the standard mileage method and actual expense method generally cannot be used simultaneously for the same period.

If you’re uncertain which method applies to your situation, simply provide the information available and we’ll help determine the best approach.

Keep a Contemporaneous Mileage Log

The strongest documentation is a mileage log maintained throughout the year.

Whenever possible, record:

  • Date
  • Destination
  • Purpose of the trip
  • Miles driven

Maintaining records as you go is much easier than trying to reconstruct travel months later.

When You’re Finished

Before moving on, take a moment to confirm that you have:

✓ Selected the correct reimbursement arrangement

✓ Entered ministry mileage for both halves of the year

✓ Reported all church reimbursements

✓ Included total annual vehicle mileage

✓ Listed parking and toll expenses

✓ Indicated whether you are using actual vehicle expenses

✓ Added notes for any special circumstances

A complete Page 19 helps us accurately report your ministry vehicle expenses and ensure reimbursements are handled correctly. If you’re unsure whether a trip qualifies as ministry mileage, simply include a note in the comments section and we’ll be happy to review it with you.