The IRS has increased the standard mileage rates to be used in computing the deductible costs of operating a vehicle for business or when driving for medical or moving reasons. The new rates will apply to vehicle mileage starting January 1, 2013.
The revised rates are 56.5 cents per mile for business driving and 24 cents for medical and moving driving. The rate for charitable driving is fixed by law and remains at 14 cents per mile.
Instead of using standard mileage rates, you have the option of calculating the actual costs of using a vehicle for business, medical, or moving purposes.