### Question
Can you define what personal miles means?


### Answer
**Personal miles** is defined as the following in *26 CFR § 1.61-2T*:

> all miles driven by the employee except miles driven by the employee is the employee's trade or business of being an employee of the employer

#### Citation:
  - *26 CFR § 1.61-2T*
  - Heading: **PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

