In Revenue Ruling 2020-21 the IRS has announced the rates and terminal charges for noncommercial flights for the second half of 2020. These numbers may be used under IRC §1.61-21(g)(5) to determine the value of such flights on employer-provided aircraft for compensation purposes.

The rates, which are changed semi-annually, are the following for the second half of 2020:

Period During Which the Flight Is Taken	Terminal Charge	SIFL Mileage Rates
7/1/20 - 12/31/20	$42.62	Up to 500 miles $.2331 per mile 501–1500 miles $.1778 per mile Over 1500 miles $.1709 per mile