You can’t use the word “simple” and “taxes” in the same sentence. Those who use their car for business can rely on a standard mileage rate set by the IRS to figure the deduction for car usage instead of deducting actual costs—the standard mileage rate is supposed to simplify things by not having to keep track of all vehicle-related costs. But this year things aren’t so simple. First, there are two rates for 2008: 50.5¢ per mile for mileage in the first half of 2008 and 58.5¢ per mile for mileage in the second half of 2008. Second, relying on these rates may waste a write-off because it may not accurately reflect the true cost of driving. So keep those records as a way to make an informed choice of how to figure the deduction at tax time (mileage rate versus actual cost).