What is the IRS gas mileage reimbursement breakdown per mile between gas insurance and wear?

Answer 1

The IRS doesn't seem to publish the full answer. This is the best I have seen:

From the IRS:

"Business mileage rates are set based on the fixed and variable costs of operating a vehicle, while medical/moving rates are based on variable costs only. Here is a breakdown of the specific cost components in each:

• Fixed costs include: depreciation (or lease payments), insurance, registration and license fees and personal property taxes.

• Variable costs include: gasoline and all taxes thereon, oil, tires, routine maintenance and repairs."

For 2014 business mileage rate is 56 cents/mile (i.e., fixed and variable) and medical/moving mileage rate is 23.5 cents/mile (i.e., variable only) thus making the fixed rate 32.5 cents/mile.