Can a corporation or partnership take the standard mileage rate for business mileage?
Answer The standard mileage rate would apply only on the occasional use of vehicle. If the corporation occasionally used your personal vehicle, then they would pay you the mileage rate, or if the corporation owns and depreciates the vehicle, they would have to attribute the occasional personal use of the vehicle to you as income (this is very bad). If the corporation owns the vehicle they get to deduct the actual maintenance, insurance and fuel costs.