From the IRS
Optional standard mileage rates for use of a vehicle went up by 1 cent per mile for 2013 (Notice 2012-72). Taxpayers can use the optional standard mileage rates to calculate the deductible costs of operating an automobile.
For business use of a car, van, pickup truck, or panel truck, the 2013 rate is 56.5 cents per mile. Driving for medical or moving purposes may be deducted at 24 cents per mile. Both rates are 1 cent higher than for 2012. The rate for service to a charitable organization is unchanged, set by statute (Sec. 170(i)) at 14 cents a mile.
The portion of the business standard mileage rate that is treated as depreciation is 23 cents per mile for 2013, unchanged from 2012.
For purposes of computing the allowance under a fixed and variable rate (FAVR) plan, the maximum standard automobile cost for 2013 is $28,100 for automobiles (not including trucks and vans) or $29,900 for trucks and vans, increases of $100 and $600, respectively, from 2012. Under a FAVR plan, a standard amount is deemed substantiated for an employer’s reimbursement to employees for expenses they incur in driving their vehicle in performing services as an employee for the employer.