Reimbursement & Payment
Miles driven for a specific business purpose, the basis for tax-free reimbursement and deduction.
Business mileage is miles driven for a specific business purpose — client visit, inter-office travel, transport of professional equipment. It excludes regular commuting. Business mileage is the main category covered by the IRS standard rate (US$0.67/mile in 2025). Required documentation: date, miles, origin/destination, and specific business purpose.