The Internal Revenue Service has published the 2010 standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.  These mileage rates are mentioned in Exhibit 5-3 of HUD Handbook 4350.3, REV-1 Occupancy Requirements of Subsidized Multifamily Housing Programsto be used when calculating a medical expense due to transportation to/from treatment and lodging.