The Internal Revenue Service issues the optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. There are different standard mileage rates depending on the purpose for which the automobile was driven.
Effective Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) is 24 cents per mile driven for medical or moving purposes. The Medical mileage rate of 24 cents per mile is to be used when reimbursing anyone for patient travel or participation in a medical research study. Any reimbursements in excess of the 24 cents standard rate are considered taxable income of the individual being reimbursed.
The new rates for business, medical and moving purposes are slightly lower than rates for the second half of 2008 that were raised by a special adjustment mid-year in response to a spike in gasoline prices. The medical and moving rate was 19 cents in the first half and 27 cents in the second half of 2008.