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Text of IRS Notice 2016-79: 2017 Standard Mileage Rates (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 13, 2016
"This notice provides the optional 2017 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.... The standard mileage rate for transportation or travel expenses is 53.5 cents per mile for all miles of business use (business standard mileage rate) ... This notice is effective for [1] deductible transportation expenses paid or incurred on or after January 1, 2017, and [2] mileage allowances or reimbursements paid to an employee or to a charitable volunteer (a) on or after January 1, 2017, and (b) for transportation expenses the employee or charitable volunteer pays or incurs on or after January 1, 2017."

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