The Internal Revenue Service (IRS) is the American tax authority and the most cited global reference when the topic is mileage deductibility. The IRS tag gathers articles covering the Standard Mileage Rate updated annually (US$0.70/mile in 2025), the accountable plan concept that defines whether reimbursement is taxable, Publication 463 detailing deduction rules, the treatment of Section 274(d) on substantiation, and the international comparison among the US, Brazil, Mexico, and Europe.
For multinationals with US parents, this page is the entry door to understand the framework that usually gets exported to subsidiaries. For American self-employed (Schedule C), it brings the practical reference for the annual return. For Brazilian or Mexican companies serving US clients, it is the starting point to harmonize internal policies with client requirements.