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Text of IRS Notice 2022-03: Standard Mileage Rates for 2022 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Dec. 17, 2021 "The standard mileage rate for transportation or travel expenses is 58.5 cents per mile for all miles of business use (business standard mileage rate).... The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under Section 170 ... For purposes of the fleet-average valuation rule in Section 1.61-21(d)(5)(v) and the vehicle cents-per-mile valuation rule in Section 1.61-21(e), the maximum FMV of automobiles (including trucks and vans) first made available to employees in calendar year 2022 is $56,100." |
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