The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.
| Applicable Period |
Rates (in cents per mile) |
Source |
| 2009 |
| Business |
55 |
| Charitable |
14 |
| Medical and moving |
24 |
|
IR-2008-131 |
| July 1 - December 31, 2008 |
| Business |
58.5 |
| Charitable |
14 |
| Medical and moving |
27 |
|
IR-2008-82 |
| January 1 - June 30, 2008 |
| Business |
50.5 |
| Charitable |
14 |
| Medical and moving |
19 |
|
IR-2007-192 |
| 2007 |
| Business |
48.5 |
| Charitable |
14 |
| Medical and moving |
20 |
|
IR-2006-168 |
| 2006 |
| Business |
44.5 |
| Charitable contribution: |
|
|
(a) General |
14 |
|
(b) Hurricane Katrina deduction |
32 |
|
(c) Hurricane Katrina reimbursement |
44.5 |
| Medical and moving |
18 |
|
IR-2005-138 |
|