Beginning on Jan. 1, 2017, the standard mileage rates used for deductions for the use of a vehicle (car, van, pickup, or panel truck) will be:

• 53.5 cents per mile for business miles driven, down from 54 cents for 2016
• 17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016
• 14 cents per mile driven in service of charitable organizations

The business standard mileage rate cannot be used for more than four vehicles at the same time.

The business standard mileage rate  cannot be used for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle.