The IRS has announced the option­al 2015 stan­dard mileage rates for use in com­put­ing the deductible costs of oper­at­ing a pas­sen­ger auto­mo­bile for busi­ness, char­i­ta­ble, med­ical, or mov­ing expense pur­pos­es.

Effec­tive Jan­u­ary 1, 2015, the stan­dard mileage rates are as fol­lows:

  • Busi­ness use of auto: 57.5 cents per mile may be deduct­ed if an auto is used for busi­ness pur­pos­es
  • Char­i­ta­ble use of auto: 14 cents per mile may be deduct­ed if an auto is used to pro­vide ser­vices to a char­i­ta­ble orga­ni­za­tion • Med­ical use of auto: 23 cents per mile may be deduct­ed if an auto is used to obtain med­ical care (or for oth­er deductible med­ical rea­sons)
  • Mov­ing expense deduc­tion: 23 cents per mile may be deduct­ed if an auto is used to effect a work-relat­ed move to a new home

 

You can read IRS Notice 2014–79 here.