Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:

• 56 cents per mile for business miles driven [down 1/2 cent from 2013]
• 23.5 cents per mile for medical or moving purposes [down 1/2 cent]
• 14 cents per mile for charitable organizations [unchanged]

Car expenses and use of the standard mileage rate are explained in chapter 4 of Publication 463, Travel, Entertainment, Gift, and Car Expenses.