The Internal Revenue Service has reduced the standard mileage reimbursement rate for business miles from 58.5 cents to 55 cents per mile; the rate for use by local and state employees also is reduced.

Beginning on Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 55 cents per mile for business miles driven, 24 cents per mile driven for medical or moving purposes and 14 cents per mile driven in service of charitable organizations.

The 2009 IRS mileage are slightly lower than rates for the second half of 2008 that were raised by a special adjustment mid-year in response to a spike in gasoline prices. The rate for charitable purposes is set by law and is unchanged from 2008.