02 Apr Determining Deductible Ministry Mileage
Determining which mileage is deductible for your ministry involves a few key steps:
Identify Ministry Use:
Ensure that the mileage you’re claiming is for business purposes related to your ministry. This includes travel for conducting religious worship, performing sacerdotal functions, and other ministerial duties.
Commuting to your main church or regular place of work is not deductible. However, the mileage to that second location can be deductible if you make a ministry-related stop during your commute. Additionally, travel to temporary or short-term work locations or between multiple churches you serve can be deductible.
Here are some examples of what qualifies:
- Visiting Parishioners: Travel to visit members of your congregation for pastoral care.
- Church-related: Travel to and from temporary work locations.
- Meetings: Travel to attend church-related meetings, conferences, or conventions.
- Outreach: Travel for community outreach programs or missionary work.
- Administrative Tasks: Travel for errands such as visiting suppliers or picking up materials for the church.
Choose a Calculation Method:
Standard Mileage Rate: For 2025, you can use the standard mileage rate of 70 cents per mile for ministry-related travel. This method simplifies the calculation and includes costs such as gas, oil, repairs, insurance, and depreciation.
Recordkeeping:
To ensure your deductible mileage is well-documented and easily substantiated, you should keep the following records:
- Mileage Log:
- Date of Travel: Record the date of each trip.
- Purpose of Trip: Note the purpose of the trip (e.g., visiting parishioners, attending a church meeting).
- Starting Location and Destination: Document where you started and where you went.
- Number of Miles: Log the total miles driven for each trip.
- Supporting Documents:
- Calendar or Appointment Book: Use these to corroborate your mileage log entries
Original content by clergyfinancial.com. This information is provided with the understanding that Payroll Partners is not rendering legal, human resources, or other professional advice or service. Professional advice on specific issues should be sought from a lawyer, HR consultant or other professional.