### Question
How does the law define personal miles?


### Answer
Under *26 CFR § 1.61-2T*, **personal miles** is defined as:

> 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 (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

