Mileage rate per mile

[rockypuppy0428]

Used my parents car.

[Hal_Al]

You may not claim the mileage rate for using a borrowed car. You may only claim your actual out-of-pocket  expenses, like gas & tolls & parking. If you paid your parents to use their car, you may claim the car "rent" as a business expense. However to be perfectly legit, you should written them a check in 2016.

Technically, they are required to report the "personal property rental income" on their tax return. But they are allowed to deduct up to 54 cents per mile as offsetting expenses. 

[Tonita]

The standard mileage rates for the use of a car (also vans, pickups or panel trucks) are:

• 54 cents per mile for business miles driven
  
• 19 cents per mile driven for medical or moving purposes
  
• 14 cents per mile driven in service of charitable organizations