The IRS yesterday issued the 2006 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. See Rev. Proc. 2005-78.  Beginning Jan. 1, 2006, the standard mileage rates for the use of a car will be:

• 44.5 cents per mile for business miles driven
• 18 cents per mile driven for medical or moving purposes
• 14 cents per mile driven in service of charitable organizations, other than activities related to Hurricane Katrina relief

• The rate for miles driven for charities providing Hurricane Katrina relief is 32 cents for deduction purposes, and 44.5 cents for reimbursement purposes.

The new rate for business miles compares to a rate of 40.5 cents per mile for the first eight months of 2005. In September, the IRS made a special one-time adjustment for the last four months of 2005, raising the rate for business miles to 48.5 cents per mile in response to a sharp increase in gas prices, which topped $3 a gallon.