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2010 Tax Tables

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2010 Tax Tables

2010 tax tables Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2010 tax tables Tax questions. 2010 tax tables What's New Federal tax benefits for same-sex married couples. 2010 tax tables   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2010 tax tables For more information, see Publication 501. 2010 tax tables Health flexible spending arrangements (FSAs). 2010 tax tables  The following rules apply to health FSAs for plan years beginning after December 31, 2012. 2010 tax tables Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). 2010 tax tables Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. 2010 tax tables For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. 2010 tax tables Reminders Future Developments. 2010 tax tables  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. 2010 tax tables IRS. 2010 tax tables gov/pub969. 2010 tax tables Photographs of missing children. 2010 tax tables  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax tables Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax tables You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax tables Introduction Various programs are designed to give individuals tax advantages to offset health care costs. 2010 tax tables This publication explains the following programs. 2010 tax tables Health savings accounts (HSAs). 2010 tax tables Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2010 tax tables Health flexible spending arrangements (FSAs). 2010 tax tables Health reimbursement arrangements (HRAs). 2010 tax tables An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. 2010 tax tables Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. 2010 tax tables Employer contributions are not included in income. 2010 tax tables Distributions from an HSA that are used to pay qualified medical expenses are not taxed. 2010 tax tables An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. 2010 tax tables Contributions by the individual are deductible whether or not the individual itemizes deductions. 2010 tax tables Employer contributions are not included in income. 2010 tax tables Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. 2010 tax tables A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. 2010 tax tables Contributions can only be made by Medicare. 2010 tax tables The contributions are not included in your income. 2010 tax tables Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. 2010 tax tables A health FSA may receive contributions from an eligible individual. 2010 tax tables Employers may also contribute. 2010 tax tables Contributions are not includible in income. 2010 tax tables Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. 2010 tax tables An HRA must receive contributions from the employer only. 2010 tax tables Employees may not contribute. 2010 tax tables Contributions are not includible in income. 2010 tax tables Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. 2010 tax tables Comments and suggestions. 2010 tax tables   We welcome your comments about this publication and your suggestions for future editions. 2010 tax tables   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax tables NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax tables Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax tables   You can send your comments from www. 2010 tax tables irs. 2010 tax tables gov/formspubs. 2010 tax tables Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 tax tables ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax tables Ordering forms and publications. 2010 tax tables   Visit www. 2010 tax tables irs. 2010 tax tables gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 tax tables Internal Revenue Service 1201 N. 2010 tax tables Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax tables   If you have a tax question, check the information available on IRS. 2010 tax tables gov or call 1-800-829-1040. 2010 tax tables We cannot answer tax questions sent to either of the above addresses. 2010 tax tables Prev  Up  Next   Home   More Online Publications
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Standard Mileage Rates for 2013

R-2012-95, Nov. 21, 2012

WASHINGTON — The Internal Revenue Service today issued the 2013 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.

Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

  • 56.5 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.

The rate for business miles driven during 2013 increases 1 cent from the 2012 rate. The medical and moving rate is also up 1 cent per mile from the 2012 rate.

The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.

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 Modified Accelerated Cost Recovery System (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.

These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical, or charitable expense are in Rev. Proc. 2010-51. Notice 2012-72 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.

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Page Last Reviewed or Updated: 22-Nov-2013

The 2010 Tax Tables

2010 tax tables Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2010 tax tables Tax questions. 2010 tax tables Useful Items - You may want to see: What's New Medical and dental expenses. 2010 tax tables  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 2010 tax tables 5% if either you or your spouse was born before January 2, 1949). 2010 tax tables Standard mileage rate. 2010 tax tables  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 2010 tax tables See Transportation under What Medical Expenses Are Includible. 2010 tax tables Federal tax benefits for same-sex married couples. 2010 tax tables  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2010 tax tables For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2010 tax tables Reminders Future developments. 2010 tax tables   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. 2010 tax tables irs. 2010 tax tables gov/pub502. 2010 tax tables Photographs of missing children. 2010 tax tables  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax tables Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax tables You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax tables Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). 2010 tax tables It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. 2010 tax tables It explains how to treat reimbursements and how to figure the deduction. 2010 tax tables It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. 2010 tax tables Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. 2010 tax tables You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). 2010 tax tables But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 2010 tax tables 5% of your AGI. 2010 tax tables If your medical and dental expenses are not more than 10% of your AGI (7. 2010 tax tables 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. 2010 tax tables This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. 2010 tax tables Pub. 2010 tax tables 502 covers many common medical expenses but not every possible medical expense. 2010 tax tables If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . 2010 tax tables See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2010 tax tables Comments and suggestions. 2010 tax tables   We welcome your comments about this publication and your suggestions for future editions. 2010 tax tables   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax tables NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax tables Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax tables   You can send your comments from www. 2010 tax tables irs. 2010 tax tables gov/formspubs. 2010 tax tables Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 tax tables ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax tables Ordering forms and publications. 2010 tax tables   Visit www. 2010 tax tables irs. 2010 tax tables gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 tax tables Internal Revenue Service 1201 N. 2010 tax tables Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax tables   If you have a tax question, check the information available on IRS. 2010 tax tables gov or call 1-800-829-1040. 2010 tax tables We cannot answer tax questions sent to either of the above addresses. 2010 tax tables Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. 2010 tax tables S. 2010 tax tables Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications