Rev. Proc. 2019-46, use of the business standard milage rate under TCJA

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Nov. 14, 2019

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Issue Number: RP-2019-46

Inside This Issue

Rev. Proc. 2019-46, which modifies Rev. Proc. 2010-51 to reflect certain changes enacted in TCJA, most notably, the suspension of the miscellaneous itemized deduction.

Rev. Proc. 2019-46 provides that a taxpayer cannot use
the business standard mileage rate to claim a miscellaneous itemized deduction during taxable years when the
miscellaneous itemized deduction is suspended.
The rev. proc. also modifies Rev. Proc. 2010-51 to suspend deductions for moving expenses, unless the taxpayer is
a member of the Armed Forces on active duty moving
pursuant to military order and to a permanent change of station.

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