The Internal Revenue Service's standard mileage rates are on IRS.gov under the Newsroom section, explains the agency. As of 2015, the rate for the use of a car driven for business is 57.5 cents per mile.
When using a car, van, panel or pickup truck for uses that are deductible on a taxpayer's income tax, the rate for medical or moving purposes is 23 cents per mile, and the rate is 14 cents per mile when a qualifying vehicle is driven for a charitable organization service, explains the IRS. The IRS determines the standard mileage rate for business based on an annual study of the variable and fixed costs of operating a motor vehicle, and this includes the cost of insurance, tires, gas and oil, maintenance, repairs, and depreciation.
Taxpayers also have the option of claiming their deductions based on the actual cost of using the vehicle instead of using the standard mileage rates. The standard rate is not available to taxpayers who use more than four vehicles for business use simultaneously. A taxpayer may not use the business standard mileage rate for a car after the taxpayer claims accelerated depreciation, including the Section 179 expense deduction, reports the IRS.