Beginning on Jan. 1, 2009, the standard mileage rates for the use of a auto used for business is:

55 cents per mile for business miles driven
24 cents per mile driven for medical or moving purposes
14 cents per mile driven in service of charitable organizations

Note: If a taxpayer drives to his/her place of employment - this is NOT tax deductible, however, if the taxpayer drives "from" his/her place of employment to a second job, these miles are tax deductible.

For more information on tax deductions for small business owners, visit: http://websitetaxwriteoffs.com/

For legal clarification, visit irs.gov