Beginning on Jan. 1, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:

--55 cents per mile for business miles driven.

--24 cents per mile driven for medical or moving purposes.

--14 cents per mile driven in service of charitable organizations.

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 midyear in response to a spike in gasoline prices, the IRS said. The rate for charitable purposes is set by law and is unchanged from 2008.

The business mileage rate was 50.5 cents in the first half of 2008 and 58.5 cents in the second half. The medical and moving rate was 19 cents in the first half and 27 cents in the second half.

Tax reminders

--A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 current-expense deduction for that vehicle.

--The business standard mileage rate cannot be used for any vehicle used for hire or for more than four vehicles used simultaneously.

--Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.