Does the standard mileage rate apply to using a personal plane?


Although the IRS does not publish a mileage rate for business use of a privately-owned aircraft, the General Services Administration does.
The rate posted on the Privately-Owned Vehicle Mileage Reimbursement Rate page of the GSA’s website is $1.29 per mile. In addition to the rate, the page also contains information on how to accurately convert an airplane nautical mile to a statute mile. There is also a link to an inter-airport distance calculator.  
GSA rates are specifically set to be the maximum reimbursement the government will allow for federal employees, and typically represent the maximum reimbursement treated as nontaxable income for any recipient.

According to IRS Information Agent Miss Kurn (ID # 2856258), if the reimbursements are made under an accountable plan, then you can reimburse an employee at the GSA rate for personal aircraft.

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