Pub. 17, Chapter 29 - Tax Benefits for Work-Related Education
Standard mileage rate.
Generally, if you drive your car to and from school, you can deduct
32 1/2 cents per mile driven before April 1, 1999, and 31
cents per mile after March 31. You can use this standard mileage rate
for a car you lease, as well as for a car you own. See Using your
car under What Educational Expenses Are Deductible?
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