The 2013 optional standard mileage rates used to calculate the
deductible costs of operating an automobile for business, charitable,
medical or moving purposes have been announced.
Beginning on Jan. 1, 2013, the standard mileage rates for the use of a
car (also vans, pickups or panel trucks) will be:
56.5 cents per mile for business miles driven
24 cents per mile driven for medical or moving purposes
14 cents per mile driven in service of charitable organizations
The rate for business miles driven during 2013 increases 1 cent from the
2012 rate. The medical and moving rate is also up 1 cent per mile from
the 2012 rate.
The standard mileage rate for business is based on an annual study of
the fixed and variable costs of operating an automobile. The rate for
medical and moving purposes is based on the variable costs.
You always have the option of calculating the actual costs of using
their vehicle rather than using the standard mileage rates. Just
remember, you may not use the business standard mileage rate for a
vehicle after using any depreciation method under the Modified
Accelerated Cost Recovery System (MACRS) or after claiming a Section 179
deduction for that vehicle. In addition, the business standard mileage
rate cannot be used for more than four vehicles used simultaneously.
