### Question
What is the definition of personal miles?


### Answer
The definition of **personal miles** is as follows 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: **CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)**

