2016 Standard Mileage Rates 

The 2016 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes, are:

• 54 cents per mile for business miles driven
• 19 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations

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 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.

They are other requirements (e.g., travel log) for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical or charitable expense.  

Source IRS.gov 

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