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Tax forms download ez 1040 16. Tax forms download ez 1040   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Tax forms download ez 1040 The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Tax forms download ez 1040 The National Office of the IRS issues rulings on those matters. Tax forms download ez 1040 A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Tax forms download ez 1040 There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Tax forms download ez 1040 There is a fee for most types of determination letters and rulings. Tax forms download ez 1040 For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Tax forms download ez 1040 Prev  Up  Next   Home   More Online Publications
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Standard Mileage Rates for 2013

R-2012-95, Nov. 21, 2012

WASHINGTON — The Internal Revenue Service today issued the 2013 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56.5 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 rate for business miles driven during 2013 increases 1 cent from the 2012 rate. The medical and moving rate is also up 1 cent per mile from the 2012 rate.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

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

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.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51. Notice 2012-72 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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Page Last Reviewed or Updated: 22-Nov-2013

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