Input: Tax year 2024: 8,000 business miles, 1,200 medical miles and 500 charitable miles, entered as three separate entries.
Result: Business gives 8,000 × $0.67 = $5,360.00, medical gives 1,200 × $0.21 = $252.00, and charitable gives 500 × $0.14 = $70.00. The total deduction is $5,682.00 across 9,700 miles — with the business share accounting for almost all of it.
Input: 12,000 business miles, calculated first under tax year 2025 and then under 2024.
Result: At the 2025 rate the deduction is 12,000 × $0.70 = $8,400.00; at the 2024 rate it is 12,000 × $0.67 = $8,040.00. The same driving is worth $360.00 more in 2025 purely because of the rate change.
Input: 1,500 miles driven for a qualified charity during 2024, entered as a charitable entry.
Result: The deduction is 1,500 × $0.14 = $210.00. The charitable rate is fixed by statute rather than adjusted annually for costs, which is why it has stayed at 14 cents while the business rate has moved — and why it is claimed as an itemised charitable deduction, not a business expense.