mileage rates for motorcycle?

[taxdude71]

Does anyone know if there is a different mileage rate for motorcycles? This came up in a recent audit where the auditor thought there might be a lower rate. The only pub I can find on this subject is that a motorcycle should be listed as other lited property, but no mileage guidence.

[AJsTax]

not much to go on.

There is not much out there to go on, but motorcycles are not mentioned in the guidelines for standard millage and other vehicles are.
I found this under definitions in Rev Proc 2006-49 (though it might be outdated by now.)

".01 Standard mileage rate. The term “standard mileage rate” means the applicable amount provided by the Service for optional use by employees or self-employed individuals in computing the deductible costs of operating automobiles (including vans, pickups, or panel trucks) they own or lease for business purposes, or by taxpayers in computing the deductible costs of operating automobiles for charitable, medical, or moving expense purposes.

.02 Transportation expenses. The term “transportation expenses” means the expenses of operating an automobile for local travel or transportation away from home.

.03 Mileage allowance. The term “mileage allowance” means a payment under a reimbursement or other expense allowance arrangement that is:

(1) paid with respect to the ordinary and necessary business expenses incurred, or that the payor reasonably anticipates will be incurred, by an employee for transportation expenses in connection with the performance of services as an employee of the employer, "

As you can see autos, van and pickup trucks are specifically listed.
The general consensus in other discussions seems to be that only actual expenses are allowed for motorcycles.
Hope this helped a little.

Edit: rev proc 2007-70 replaced 2006-49, but definition is the same.

[solomon]

For what it is worth: $.52

http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=9646&contentType=GSA_BASIC

[AJsTax]

Gsa

That is the amount for reimbursement for government employees. I do not see the connection to the question. Can we make the point that since the GSA rules that motorcylces can be reimbursed by mileage that a business owner should be allowed the standard mileage deduction? I do not believe so, but motorcycles are not specifically exempted. Nor are they included in the allowed list of vehicles.
A real interesting question. Anyone find a specific cite or court case on this?

[Jesse]

http://www.thetaxbook.com/forums/showthread.php?t=900&highlight=motorcycle

Another thread on the topic.

[Gretel]

My understanding is that you have to use actual expenses for motorcycles.