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Last Updated: 2/13/2018

Volunteer Mileage Reimbursement

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Individual Income Tax

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Volunteer drivers may exclude mileage reimbursement payments from their income only to the extent they would be able to deduct the expense as a charitable contribution.

Volunteers may exclude one of the following amounts for each mile driven, including unreimbursed miles:

  • Optional, standard mileage rate for charitable activities of 14 cents per mile
  • Actual vehicle expenses, such as gas and oil, directly related to the charitable purpose

If I am a volunteer driver

If you receive mileage reimbursement for charitable activities, you may need to include the payments on your income tax return.
  • Report mileage reimbursements above the exclusion amount as income.
  • Report any other taxable payments as income.
However, you may not have to include reimbursements under certain volunteer programs. For more information, see IRS Publication 525 and consult your tax professional.

If I reimburse a volunteer driver

How much can I pay them for mileage?

You can reimburse for mileage at any amount. The volunteer may owe tax if the reimbursement rate is more than 14 cents per mile.

Do I need to issue them a federal Form 1099-MISC?

You must issue a Form 1099-MISC to a volunteer if both of the following apply:
  • You reimbursed the volunteer more than 14 cents per mile.
  • You paid the volunteer $600 or more during the calendar year.

Do I need to classify them as an employee?

There are many factors to consider when determining if someone is an employee. For more information, see Classifying a Worker.