| Business: | 57.5 cents per mile |
| Medical or Moving: | 23 cents per mile |
| Charitable Service | 14 cents per mile |
You have the option of claiming deductions based on actual costs rather than standard mileage rates.
If actual costs are used in the first year, you may not switch to the standard rate. If the standard rate is used in the first year, future years may use actual costs but depreciation must be straight line. Please check with your accountant if you have questions.