Two questions frequently raised are: is the standard mileage rate allowed for motorcycles? Can the standard mileage rate be used for leased vehicles?The IRS has never established an optional mileage rate for motorcycles; thus the actual expenses method must be used. In the Office of Chief Counsel Info letter (INFO 2009-0255) this subject was addressed and indicated that to date no standard mileage rate is available for motorcycles.
For leased vehicles the optional mileage method may be used provided it is used for the entire lease period. Thus the first year choice of using the standard mileage rate or the actual expense method is binding for the entire use of the leased vehicle. This applies to both self-employed taxpayers and employees. (Rev Proc. 97-58, 1997-52 IRB 24)