The IRS has released Notice 2013-80, which provides the optional 2014 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. Also included in this notice is the amount taxpayers must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that can be used in computing the allowance under a fixed and variable rate (FAVR) plan. The IRS uses an independent contractor to provide the fixed and variable cost of operating an automobile to determine the standard mileage rates for business, medical, and moving use. § 170(i) sets the standard mileage rate for charitable use. This year’s business, medical, and moving expense rates decrease one-half cent from the 2013 rates. Here are the standard mileage rates starting January 1st, 2014:Business standard mileage rate: $0.56 per mileMedical standard mileage rate: $0.235 per mileCharitable standard mileage rate: $0.14 per mileFor automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 23 cents per mile for 2010, 22 cents per mile for 2011, 23 cents per mile for 2012, 23 cents per mile for 2013, and 22 cents per mile for 2014. The maximum standard automobile cost may not exceed $28,200 for automobiles or $30,400 for trucks and vans.