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Volunteer Mileage Reimbursement

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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.

They may exclude one of these 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

You may be able to subtract reimbursements exceeding 14 cents per mile on your Minnesota income tax return.

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Volunteer Drivers [+]

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

You may not need to include reimbursements under certain volunteer programs. For details, see IRS Publication 525 and consult your tax professional.

Volunteer Driver Reimburse [+]

How much can I reimburse volunteers 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 volunteers a federal Form 1099-MISC?
You must issue a Form 1099-MISC to a volunteer if both of these apply:

You reimbursed the volunteer more than 14 cents per mile
You paid the volunteer $600 or more during the calendar year

Volunteer Mileage Reimbursement Subtraction [+]

If you received mileage reimbursement in volunteer service for an organization eligible for a charitable contribution under Internal Revenue Code, section 170(c), you may subtract the amount you received. For details about qualified organizations for deductible contributions, see IRS Publication 526.

You may subtract any amount exceeding the 14-cent-per-mile volunteer mileage rate on your Minnesota return, up to the 2025 cap of 70 cents per mile.

Complete Schedule M1M, Income Additions and Subtractions, to claim this subtraction from Minnesota income.

For more information, see Minnesota Statute 290.0132, subdivision 30.

Contact Information

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Questions

651-296-3781
800-652-9094

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Address [+]

Mail your income tax return to:

Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-0010

Mail your property tax refund return to :

Minnesota Revenue
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

Mail your tax questions to:

Minnesota Revenue
Mail Station 5510
600 N. Robert St.
St. Paul, MN 55146-5510

Street address (for deliveries):
Minnesota Revenue
Individual Income Tax
600 N. Robert St.
St. Paul, MN 55101

Returns and payments may be placed in the night deposit box located in front of our building.

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Last Updated

December 23, 2025