### Question
How does SUBCHAPTER A—INCOME TAX 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: **SUBCHAPTER A—INCOME TAX**

