The IRS has announced that the effective January 1, 2009, the optional business travel mileage allowance for owned or leased autos (including vans, pickups or panel trucks) is 55¢ per mile.. That's 3.5¢ down from the 58.5¢ allowance for business mileage in the last six months of 2008.

Further, the rate for using a car to get medical care or in connection with a move that qualifies for the moving expense deduction is 24¢ per mile, down 3¢ from the 27¢ per mile allowance for the last half of 2008. (Rev Proc 2008-72, Sec. 7.02)

The mileage rate for driving an auto for charitable use during 2009 will remain unchanged at 14¢ per mile (a statutory rate that's not adjusted for inflation). (Rev Proc 2008-72, Sec. 7.01)

OBSERVATION: The charitable standard mileage rate for Midwestern-related disaster relief—i.e., use of a vehicle to providing donated services to charity for Midwestern-related disaster relief—was increased to 70% of business mileage rate during the period beginning on the applicable disaster date and ending on Dec. 31, 2008 (e.g., 41¢ for the last half of 2008).

Rev Proc 2008-72, 2008-50 IRB, IR 2008-131