Beginning on January 1, 2010, the standard mileage rates for the use of a car, van or pickup truck will be 50 cents per mile for business miles driven, 16.5 cents per mile driven for medical or moving purposes, and 14 cents per mile driven in service of charitable organizations.  The rates for all of 2009 were 55 cents,  24 cents and 14 cents respectively.   A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under MACRS.  For business use, taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.