# Enrolled Agent Exam [Part 1] 92, Standard Mileage Rates and Transportation

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-92-standard-mileage-rates-and-transportation
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-92-standard-mileage-rates-and-transportation.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-04-17T02:03:45+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/f5b80710-90ba-496d-8d80-e351bdc545e5.mp3
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Duration seconds: 217

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • Understand the crucial difference between non-deductible commuting from home to work and deductible business transportation between job sites. • The standard mileage rate is a simplified calculation, but items like business-related parking fees and tolls can be deducted separately on top of it. • Your first-year choice matters immensely: using the standard mileage rate preserves future flexibility, while using the actual method with accelerated depreciation locks you in permanently. • If a taxpayer's principal place of business is a qualifying home office, the drive from home to the first client or temporary work location becomes a deductible business expense. • The IRS requires strict, contemporaneous mileage logs; without them, even legitimate vehicle expense deductions will be disallowed on the exam and in practice. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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