Question

Ethan started a new business on April 1, 2025, and is self-employed. He drove 2,150 business miles and 7,200 commuting miles during the year and qualifies to use the standard mileage rate. What amount should be reported on line 9 of his Schedule C (Form 1040)?

Answer 1

The deductible amount is business miles × the IRS standard mileage rate. Commuting miles are not deductible.

So the amount to report on Schedule C line 9 = 2,150 × (standard mileage rate).

I don’t have the official 2025 rate available here — if you tell me the 2025 cents-per-mile rate I’ll compute the exact number. (For quick reference, using two common example rates gives:)

- At $0.655 per mile: 2,150 × $0.655 = $1,408.25
- At $0.67 per mile: 2,150 × $0.67 = $1,440.50

Tell me which rate to use (or provide the exact 2025 rate) and I’ll give the precise amount.