If you use a privately owned vehicle (POV) for local, Temporary Duty (TDY), or Permanent Change of Station (PCS) travel, you are entitled to a mileage allowance, reimbursed as a rate per mile in lieu of reimbursement of actual POV operating expenses.
The Internal Revenue Service (IRS) establishes automobile mileage rates for travelers engaged in official business for the Government. The IRS updates mileage rates annually, but occasionally a special adjustment is made within the year due to cost changes. The General Services Administration adopts the IRS standard automobile mileage rate in accordance with 5 USC 5707(a)(1).
The TDY mileage rates consider the fixed and variable costs of operating a vehicle, such as gasoline, insurance, or wear and tear, and reimburse the average expense of using a POV for the official travel.
A traveler who is authorized TDY travel by POV is allowed one day of travel for every 400 miles between authorized points. See the JTR, par. 020302-A. If the POV use is for the traveler's convenience, the traveler is authorized only 1 travel day for each leg.
The monetary allowance in lieu of transportation (MALT) rate for PCS travel is not intended to reimburse all the costs of operating a car. It is a payment for POV travel based on the official distance between authorized locations. The rate covers all the authorized travelers traveling in the vehicle and is a payment instead of providing transportation on a commercial carrier.
A traveler who is authorized PCS travel by POV is allowed one day of travel for the first 400 miles between authorized points. For any distance greater than 400 miles, the traveler is allowed another day of travel for every additional 350 miles. See the JTR, par. 050205.
Other Mileage Rate
The Other Mileage Rate applies if a Government vehicle was available but a traveler drove a POV instead. The Other Mileage Rate also applies to Inactive Duty Training locations outside the normal commute (JTR, par. 032304), and medical travel (JTR, pars. 033007 and 033101).