2010 Standard Mileage Rates

Beginning 1/1/10, the standard mileage rates for using a vehicle (including an auto, van, pickup, or panel truck) will be 50 cents per mile for business purposes, 16.5 cents per mile for medical or moving purposes, and 14 cents per mile for charitable purposes. The standard mileage rates for 2010 reflect lower transportation costs, so the new rates are slightly lower than last year’s rates. A taxpayer using the business mileage rate treats 23 cents per mile as depreciation in 2010.  However, a taxpayer cannot use the business mileage rate in certain situations (such as for vehicles used for hire, or five or more vehicles used simultaneously) or if the vehicle was previously depreciated using a method other than straight-line (such as MACRS, the Section 179 deduction, or bonus depreciation).
News Release IR-2009-111 and Rev. Proc. 2009-54, 2009-51 IRB .