The IRS standard mileage rate for 2009 will be 55.0 cents per mile for business miles driven.  This rate is higher than the first half of 2008, but lower than the second half of 2008 due to the spike in gasoline prices in 2008 that are now trending downward.  The rate for medical or moving expenses will be 24.0 cents per mile while the rate for providing services for a charity will remain at 14.0 cents per mile. [see Revenue Procedure 2008-72]