Optional standard mileage rates are used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) issued by the Internal Revenue Service are:

• 56.5 cents per mile for business miles driven, an increase of 1 cent/mile from 2012
• 24 cents per mile driven for medical or moving purposes, an increase of 1 cent/mile from 2012
• 14 cents per mile driven in service of charitable organizations

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates, which cannot be used for more than four vehicles used simultaneously.