WASHINGTON — The Internal Revenue Service today issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

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
• 23.5 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations

The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.

A taxpayer may not use the business standard mileage rate 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.  In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51.  Notice 2013-80 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

WASHINGTON — The Internal Revenue Service today announced a milestone for IRS e-file – more than 122 million returns were e-filed during 2013. The statistics provided today contain complete e-file totals for 2013.

This year, the IRS received more than 45.2 million returns from those who prepared and e-filed their own returns on home computers, up from 43.2 million a year earlier, an increase of 4.6 percent. E-filed returns from tax professionals increased slightly, totaling more than 77 million returns. Whether they are self prepared or prepared by a tax return preparer, 91 percent of all tax returns filed by individuals are prepared on computers using tax preparation software, which improves the accuracy of those returns.

Other highlights from the new filing season statistics show:

• During 2013, the IRS issued more than 109 million refunds worth almost $300 billion.
• Almost 77 percent of refund recipients chose to receive their refunds through direct deposit.
• More people are using IRS.gov to get answers, file their returns and resolve issues. So far in 2013, the IRS web site has been accessed more than 430 million times, up almost 24 percent compared to the same time last year.

2013 FILING SEASON STATISTICS

Cumulative statistics comparing 11/23/12 and 11/22/13

Individual Income Tax Returns:             2012                    2013                  % Change

Total Receipts                                                  147,874,000         147,744,000                  -0.1

Total Processed                                                147,284,000         147,223,000                -0.04

E-filing Receipts:

TOTAL                                                                119,560,000            122,515,000                2.5

Tax Professionals                                               76,322,000              77,268,000                1.2

Self-prepared                                                       43,238,000             45,247,000               4.6

Web Usage:

Visits to IRS.gov                                                 353,974,215           438,066,180             23.8

Total Refunds:

Number                                                                 110,224,000         109,261,000              -0.9

Amount.                                                             $307.983Billion        $299.863Billion.   -2.6

Average refund                                                             $2,794                       $2,744             -1.8

Direct Deposit Refunds:

Number                                                                   82,735,000             83,728,000.            1.2

Amount                                                                $246.657Billion. $244.929Billion. -0.7
Average refund.                                                               $2,981. $2,925 -1.9