Starting January 1, 2013 the standard rates for the use of a vehicle will be:

    • 56.5 cents per mile for business miles driven (a one cent increase over 2012)
    • 24 cents per mile for medical or moving purposes (a one cent increase over 2012)
    • 14 cents per mile driven in service of charitable organizations (remaining unchanged from 2012)

A taxpayer may not use the business standard rate for a vehicle using any depreciation method or claiming a Section 179 deduction. Taxpayer’s always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.