Federal mileage reimbursement rates for 2026, with mid-year revision.

Image courtesy of Adobe Stock.

The IRS has split mileage rates for 2026, with revised rates starting July 1, 2026.

For January 1, 2026 through June 30, 2026, the standard mileage rates are:

  • 72.5 cents per mile for business use, which is up from 70.0 cents in 2025, 67.0 cents in 2024, and 65.5 cents for 2023. 
  • 20.5 cents per mile for medical and moving, which is unchanged from 2024.
  • 14 cents per mile for services provided to charitable organizations, which rate was set by Congress in legislation.

Starting July 1, 2026, the updated the standard mileage rates are:

  • 76.0 cents per mile for business use, which is up from 67.0 cents in 2024 and 65.5 cents for 2023. 
  • 23.5 cents per mile for medical and moving, which is unchanged from 2024.
  • 14 cents per mile for services provided to charitable organizations, which rate was set by Congress in legislation.

Rates starting January 1 were published in Notice 2026-10 and updated in Internal Revenue Bulletin 2026-29.

Image courtesy of Adobe Stock.

Jim Ulvog

America is Land of the Free, Because of the Brave. My ‘thank you’ to those who made it so.

Image courtesy of Adobe Stock.

Reposted from May 31, 2021. Following comments are still valid today.

Our freedom is under rapidly increasing assault by many politicians who think they are kings and queens appointed by divine right instead of having merely won a few more percentage points of the vote than their opponent in the last election.  In the last year public health officials at the federal, state, and county levels who lack self-awareness of how often they beclown themselves have joined in the efforts to shred our liberty.

As a result of these attacks, it is ever more important that on this Memorial Day we remember those who shed all their blood so that we may be free.

A ‘thank you’ from me is so trivial, yet that is all I have.

I will demonstrate my appreciation for freedom purchased by others by exercising freedom.

Yesterday I exercised my freedom of religion. Tomorrow I will exercise my economic freedom, also called pursuit of happiness, by running my business the way I choose.

I have posted variations of the following ideas several times before.  I will continue to make these points routinely.

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Jim Ulvog

Professional referrals

Staff of Sandbar, Quagmire, Flotsom, and Jetsom, a law firm specializing in maritime I often refer to colleagues. (Image courtesy of Adobe Stock.)

I frequently get requests from colleagues for names of other professionals who could assist with particular client needs.

As a public service to the wider CPA and nonprofit community, I thought it would be helpful to publish a list of the firms I mention most often.

By the way, I have a reminder set on my phone to repost these recommendations on April first of each year.

Attorneys:

  • Sandbar, Quagmire, Flotsom & Jetsom – maritime issues
  • Dewey, Cheetum & Howe – business law
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Jim Ulvog

Federal mileage reimbursement rates for 2025.

Image courtesy of Adobe Stock.

The IRS has issued mileage rates for 2025.

Starting January 1, 2025, the standard mileage rates will be:

  • 70.0 cents per mile for business use, which is up from 67.0 cents in 2024 and 65.5 cents for 2023. 
  • 21 cents per mile for medical and moving, which is unchanged from 2024.
  • 14 cents per mile for services provided to charitable organizations, which rate was set by Congress in legislation.

Rates were published in IRC-2024-312 on December 19, 2024.

You can find a recap of mileage rates by year all the way back to 2011, along with a link to the official announcement here.

Image courtesy of Adobe Stock.

Jim Ulvog

Professional referrals

Following is a slightly updated list of professional firms I keep on hand for those occasions when I am asked for a referral.

Previously posted on April 1, 2013. Updated with two new legal firms on April 1, 2024.

…

I frequently get requests from colleagues for names of other professionals who could assist with particular client needs.

As a public service to the wider CPA community, I thought it would be helpful to publish a list of the firms I mention most often.

Attorneys:

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Jim Ulvog

Federal mileage rates for 2024.

Image courtesy of Adobe Stock.

The IRS has issued mileage rates for 2024.

Starting January 1, 2024, the standard mileage rates will be:

  • 67.0 cents per mile for business use, which is up from 65.5 cents for 2023.  The business mileage rate was 58.5 cents in 2022.
  • 21 cents per mile for medical and moving, which is down 1 cent from 2023..
  • 14 cents per mile for services provided to charitable organizations, which rate was set by Congress in legislation.

Rates were published in Notice 2024-08, 2024 Standard Mileage Rates[JU1] .

 [JU1]https://www.irs.gov/pub/irs-drop/n-24-08.pdf

Jim Ulvog

Out of the ordinary renditions of traditional Christmas songs, or when I finally understood “The Little Drummer Boy.”

It was not until about a decade ago that I finally understood the song “The Little Drummer Boy,” which is a fictional story of a little boy who could bring no gift to the newborn baby Jesus than playing on his drum.

Took me decades of listening to the song before I realized that every talent, offering, service, activity, positive action, and good deed I could ever bring to Jesus as an offering is nothing more to the creator of the universe than a little boy playing a drum.

I can give nothing, absolutely nothing, to Jesus other than my heart.

Strangely as it seems, that is all He ever wants from me.

That little thing is all He wants from you. Give Jesus your heart. He will give you riches unimaginable.

“The Little Drummer Boy” as you have not heard it before:

for KING + COUNTRY – Little Drummer Boy | LIVE from Phoenix

Not quite sure why this variation of O Come All Ye Faithful and O Holy Night moves my heart so much.  I wish it could be heard by the entire world after the gospel good news is explained and the lyrics of the songs described.

If you have heard the good news of Jesus being born so he could then die on the cross, this will bring tears to your eyes.

Trans-Siberian Orchestra – O’ Come All Ye Faithful / O’ Holy Night

Jim Ulvog

“Joy to the World” – We celebrate again that Jesus bodily entered into our lives.

Joy to the World (2017) – Gabriel Trumpet Ensemble & The Tabernacle Choir

Joy to the world, the Lord is come
Let Earth receive her King
Let every heart prepare Him room
And Heaven and nature sing
And Heaven and nature sing
And Heaven, and Heaven, and nature sing

Joy to the Earth, the Savior reigns
Let all their songs employ
While fields and floods, rocks, hills, and plains
Repeat the sounding joy
Repeat the sounding joy
Repeat, repeat the sounding joy

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Jim Ulvog

“Silent night, Holy Night”

Another joy filled Christmas song which brings peace as we ponder and reflect in preparation of celebrating Christ’s birth in the morning.

Bravely Gray

The video will make you weep in joy. Watch the visible poverty of Mary & Joseph, reactions of the shepherds, and especially the wise man when he finds the object of his long search.

Lyrics:

Silent night, holy night!
All is calm, all is bright
Round yon virgin mother and Child.
Holy Infant, so tender and mild,
Sleep in heavenly peace,
Sleep in heavenly peace.

Silent night, holy night!
Shepherds quake at the sight;
Glories stream from heaven afar,
Heav’nly hosts sing Alleluia!
Christ the Savior is born,
Christ the Savior is born!

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Jim Ulvog

“O Holy Night” – the night of our dear Savior’s birth

Melvin Crispell III & Mav City Gospel Choir / Maverick City Music

 

Lyrics:

O holy night, the stars are brightly shining,
It is the night of the dear Saviour’s birth;
Long lay the world in sin and error pining,
‘Till he appeared and the soul felt its worth.
A thrill of hope the weary world rejoices,
For yonder breaks a new and glorious morn;

Chorus
Fall on your knees, Oh hear the angel voices!
O night divine! O night when Christ was born.
O night, O holy night, O night divine.

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Jim Ulvog

Updates of efforts by California county to crush local church and the church’s efforts to stand up for the rights of all Christians.

…closed due to government violation of First Amendment. Image courtesy of Adobe Stock.

Santa Clara County in California has been putting pressure on Calvary Chapel San Jose for daring to hold worship services during the pandemic.

We now know the efforts to suppress Christian worship were a flagrant violation of the First Amendment, as determined by the Supreme Court in multiple rulings. See end of this discussion for list of posts describing the rebukes from the Supreme Court. (If you want to see the results when ideologues write feeble legal briefs, I heartily encourage you to read the dissents from the Supreme Court’s rulings.)

The county levied plenty of fines and a temporary injunction against the church. Previous article describing Calvary Chapel San Jose’s efforts to exercise their first amendment right to free expression of religion:

Since my post back in November 2020, we have learned the county was allegedly conducting surreptitious surveillance on the church during the pandemic. A neighboring church allegedly assisted with the surveillance. Fines issued by the county have been dismissed at the appellate level.

Now the church has filed suit against the county for their surveillance. They are standing up for the rights of all Christians to gather in worship.

This discussion is posted here on Nonprofit Update blog, as well as Outrun Change, because this affects the freedom of many in this audience.

By the way, if you see an above average amount of ridicule and sarcasm in this post, it is here in the hope that out-loud, belly laughter directed at officials will encourage said officials to reconsider their foolish ways. Supreme Court rulings don’t seem to have had that effect yet.

3/16/23 – The Christian Post – California church denies working with gov’t officials to surveil lockdown-defying Calvary Chapel

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Jim Ulvog

9/11: Never Forget

Image courtesy of Adobe Stock.

For my remembrance of the 9/11 attacks during which 2,996 Americans were slaughtered by 19 terrorists, my family watched 9/11: The Filmmakers’ Commemorative Edition.

The movie started as a documentary following one rookie New York firefighter through training and his nine months of probation.  In doing so, the two filmmakers were following an engine company on a call when the first hijacked airplane hit. The strike was on camera.

(Cross-post from my other blog, Outrun Change. Christians, the primary audience for this blog, do not need to be reminded of the reality of evil. Still, it is good to look at it closely once in a while to refresh our memory of the depths of evil. Thus, this post.)

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Jim Ulvog

Declaration of Independence

The following text is a transcription of the Stone Engraving of the parchment Declaration of Independence (the document on display in the Rotunda at the National Archives Museum.) The spelling and punctuation reflects the original. Courtesy of the National Archives.

The Declaration of Independence with a candle holder, glasses and a quill pen. Image courtesy of Adobe Stock.

In Congress, July 4, 1776

The unanimous Declaration of the thirteen united States of America, 

When in the Course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the Laws of Nature and of Nature’s God entitle them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation.

We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.–That to secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed, –That whenever any Form of Government becomes destructive of these ends, it is the Right of the People to alter or to abolish it, and to institute new Government, laying its foundation on such principles and organizing its powers in such form, as to them shall seem most likely to effect their Safety and Happiness. Prudence, indeed, will dictate that Governments long established should not be changed for light and transient causes; and accordingly all experience hath shewn, that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same Object evinces a design to reduce them under absolute Despotism, it is their right, it is their duty, to throw off such Government, and to provide new Guards for their future security.–Such has been the patient sufferance of these Colonies; and such is now the necessity which constrains them to alter their former Systems of Government. The history of the present King of Great Britain is a history of repeated injuries and usurpations, all having in direct object the establishment of an absolute Tyranny over these States. To prove this, let Facts be submitted to a candid world.

Image courtesy of Adobe Stock.
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Jim Ulvog

What are the real reasons so many of our so-called leaders flagrantly ignored Covid restrictions?

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So many of my posts during the pandemic pointed out the elite in political, public health, entertainment, and media worlds flagrantly ignored the Covid restrictions they demanded we little people follow.

In a moment I will describe conclusions by the British Parliament that former Prime Minister Boris Johnson was lying through his teeth when he spoke to them trying to rationalize away the weekly social events he held for his staff.

I’ve been wondering for two years why so many elitists were so flagrant in their covid violations. I have developed several hypothesis with increasing level of severe implications.

First possibility, all these folks are flaming hypocrites who believe they are above having to comply with the rules everyone else is forced to follow. They speak soberly of the dangers and risks of Covid along with the steps everyone must absolutely take to protect loved ones and neighbors. Yet they won’t lower themselves to follow those rules.

More seriously:

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Jim Ulvog

Stuff you can now safely say about COVID: the virus came from a lab leak.

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There are many things you could not say in public two or three years ago, all of which are now safe to say. Here is a starting point of the list of things you can now talk about in the open:

  • The virus came from a lab leak.

As I find articles to further develop the issues now say to say, I will have further discussion.

The virus came from a lab leak.

This was crazy talk three years ago but is slowly becoming accepted: the most likely place the COVID-19 virus came from was a Chinese research laboratory. Oh, by the way, said lab was funded in part by Dr. Fauci’s department.

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Jim Ulvog