The following applies to the 2007 tax year. Click here for standard mileage rates from 2006
There are different standard mileage rates depending on for what purpose a car was driven.
Standard Mileage Rates
Taxpayers ordinarily can deduct car expenses if the car is used for business purposes. Taxpayers can use either the standard mileage rate or actual car expenses. For more information, see the section on Car Expenses
in IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses
Medical or Moving mileage
Taxpayers can deduct car expenses if the car is used as transportation for medical care. Taxpayers can deduct either the actual car expenses or a standard mileage rate. Medical expenses are an itemized deduction. For more information, see the Transportation
section of IRS Publication 502, Medical and Dental Expenses
Taxpayers can deduct car expenses if they move or relocate for a job. The car expenses are claimed as part of the moving expenses deduction.
Taxpayers can deduct car expenses if the car is used for charitable purposes. The car expenses are claimed as part of the charitable donation deduction
Sources: IRS Standard Mileage Rates for 2007 were set in Revenue Procedure 2006-49 (PDF document). The IRS also announced the standard mileage rates in IR-2006-168.