Standard mileage rate. The standard mileage rate for the cost of operating your car in 1998 is 32 1/2 cents a mile for all business miles.

Rate extended to leased cars. You can now use the standard mileage rate for a car you lease, as well as a car you own.

The special rate for rural mail carriers is repealed.

Car expenses and use of the standard mileage rate are explained under Local Transportation Expenses.

Meal expenses when subject to "hours of service" limits. If you are subject to the Department of Transportation's "hours of service" limits, you can deduct a higher percentage of the cost of your meals when you are traveling away from your tax home. See Individuals subject to "hours of service" limits under 50% Limit.

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