|Business Miles||53.5 cents per mile|
|Medical Miles||17.0 cents per mile|
|Moving Miles||17.0 cents per mile|
|Charitable Service||14.0 cents per mile|
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 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.