# IRS Mileage Rate and Per Diem

> IRS mileage rates 2011-2026 (76 cents from July 2026), GSA per diem by ZIP FY2026-27, high-low.

- name: io.github.theluckystrike/irs-mileage-rate-per-diem-mcp
- version: 1.0.0
- connection class: R0 (autonomous)
- trust: 96/100
- quality: 89/100 (new)
- owner: not claimed
- descriptor: https://api.protogrid.dev/v1/servers/io.github.theluckystrike%2Firs-mileage-rate-per-diem-mcp
- tools: https://api.protogrid.dev/v1/servers/io.github.theluckystrike%2Firs-mileage-rate-per-diem-mcp/tools

**An agent can connect right now, no human step.** Remote endpoint, no authentication, reachable on the last probe.

## Connection (mcpServers)

```json
{
  "mcpServers": {
    "irs-mileage-rate-per-diem-mcp": {
      "type": "http",
      "url": "https://irs-mileage-rate-per-diem-mcp.lipmichal.workers.dev/mcp"
    }
  }
}
```


## Trust

- hygiene: 100
- liveness: 98
- freshness: 100
- provenance: 90
- drivers: +repository +namespace-matches-repo +website +reachable +uptime-94% +updated-4d-ago
- Derived from observable signals (official registry feed and our own credential-free probes); no code audit performed.

## Quality 89/100 (new)

### protocol: 75 (weight 25)

- warn `protocol.modern`: newest supported version is 2025-11-25; 2026-07-28 not supported, older versions are deprecated until 2027-07-28
- n/a `protocol.stateless`: only applies to 2026-07-28 servers
- pass `protocol.transport`: streamable HTTP
- n/a `protocol.list_ttl`: only applies to 2026-07-28 servers

### authorization: n/a (weight 15)

- n/a `auth.prm`, `auth.as_metadata`, `auth.cimd`: no remote uses OAuth
- n/a `auth.secret_in_url`: no templated URL

### tool hygiene: 100 (weight 30)

- pass `tools.descriptions`: every tool has a description
- pass `tools.description_length`: descriptions are concise
- pass `tools.schemas`: every tool has an object input schema
- pass `tools.annotations`: 5 of 5 tools declare readOnlyHint or destructiveHint
- pass `tools.directory_hints`: every tool declares readOnlyHint, destructiveHint, idempotentHint and openWorldHint
- pass `tools.token_cost`: about 1,695 tokens to load every tool
- pass `tools.api_dump`: tools are not a one-to-one API dump

### stability: n/a (weight 15)

- n/a `stability.changes`, `stability.rug_pull`: tool history recorded for 4 of the 7 days needed

### dependencies: n/a (weight 15)

- n/a `deps.known_vulns`, `deps.mcp_sdk_version`, `deps.resolvable`: no npm or PyPI package

- tools: 5, about 1,695 tokens to load them all
- tool set hash: 6973a42bb20aeda4972a9bd7e9f6c8df
- badge: [![protogrid quality](https://protogrid.dev/badge/io.github.theluckystrike/irs-mileage-rate-per-diem-mcp.svg)](https://protogrid.dev/servers/io.github.theluckystrike/irs-mileage-rate-per-diem-mcp)
- Checks run on what our credential-free, read-only probes observe; tools are never called and no code audit is performed.

### Tool changes

_No tool definition changes recorded._

## Remotes

- https://irs-mileage-rate-per-diem-mcp.lipmichal.workers.dev/mcp (streamable-http, auth none, reachable true, uptime30d 0.9375)

## Packages

_none_

## Tools (5)

- `calculate_mileage_deduction`: Calculates the deduction or tax-free reimbursement for driven miles at the IRS standard mileage rates, splitting by the date each trip was driven. Applies the 2026 mid-year increase automatically (72.5 cents before July 1, 76 cents from July 1). Supports business, medical, charity and military moving miles, returns the amount per rate period and purpose, and the depreciation basis reduction for business miles. Notes who can and cannot deduct (employees' unreimbursed mileage is not deductible after the One, Big, Beautiful Bill Act).
- `calculate_trip_per_diem`: Calculates the maximum federal per diem for a business trip: lodging for each night at that month's GSA rate (crossing seasons and the Oct. 1 fiscal year change), M&IE for each day with 75% on the first and last day, minus meals provided at the GSA breakdown amounts. Uses the official FY2026 and FY2027 GSA rates for trips between Oct. 1, 2025 and Sept. 30, 2027.
- `get_high_low_per_diem`: Returns the IRS high-low substantiation method rates for a date and whether a city is a high-cost locality then: from Oct. 1, 2026 $329 high / $230 low with $86 / $74 treated as meals (Notice 2026-60); Oct. 1, 2025 - Sept. 30, 2026 $319 / $225 (Notice 2025-54). Also the transportation industry M&IE ($80 CONUS, $86 OCONUS) and the $5 incidental-expenses-only rate. Checks the 91 FY2027 high-cost localities and their seasonal portions (e.g. Tucson added, Panama City removed).
- `get_mileage_rate`: Returns the official IRS standard mileage rates in cents per mile for business, medical, charity and military moving use, for a year or a specific date. Knows the mid-year 2026 change: 72.5 cents for business from Jan. 1 to June 30, 2026 (Notice 2026-10) and 76 cents from July 1, 2026 (Announcement 2026-11, fuel price increase), medical/moving 20.5 then 23.5 cents, charity 14 cents. Also returns the depreciation (basis reduction) part of the business rate (35 cents for 2026) and the FAVR / employer-vehicle maximum value ($61,700 for 2026). 2027 rates are not announced yet and the tool says so.
- `get_per_diem_rates`: Returns the official GSA federal per diem rates for a U.S. (CONUS) destination by ZIP code or city/state: maximum lodging per night by month and the meals and incidental expenses (M&IE) rate with its breakfast/lunch/dinner/incidentals breakdown and the 75% first/last-day amount. Covers FY2026 (Oct. 1, 2025 - Sept. 30, 2026) and FY2027 (from Oct. 1, 2026; standard rate $113 lodging and $68 M&IE). Data from GSA's FY2026 and FY2027 ZIP code files, so it knows rates newer than a model's training data.