The IRS has released the mileage rates for 2022 in Notice 2022-3.[1] A taxpayer using the standard mileage rates must comply with the requirements of Revenue Procedure 2019-46.[2]

The standard mileage rate for 2022 will be 58.5 cents per mile for business use.[3] The portion of this business mileage that is treated as depreciation is:

25 cents per mile for 2018,
26 cents per mile for 2019,
27 cents per mile for 2020,
26 cents per mile for 2021, and
26 cents per mile for 2022.[4]

The standard mileage rate for use of an automobile for services donated to a charitable organization is 14 cents per mile in 2022.[5]

The standard rate is 18 cents per mile in 2022 for:

Medical care or
Moving expenses for which a deduction is allowed (generally only certain members of the Armed Forces).[6]

For purposes of computing the allowance under a fixed and variable rate (FAVR) plan, the standard automobile cost may not exceed $56,100 for automobiles, trucks, and vans.[7] $56,100 is also the maximum fair market value (FMV) for purposes of the fleet-average valuation rule of Reg. §1.61-21(d)(5)(v) and the vehicle cents-per-mile valuation rule of Reg. §1.61-21(e).[8]

[1] Notice 2022-3, December 17, 2021, https://www.taxnotes.com/research/federal/irs-guidance/notices/irs-issues-guidance-on-2022-standard-mileage-rates/7cq4z

[2] Revenue Procedure 2019-46, November 14, 2019, https://www.taxnotes.com/research/federal/irs-guidance/revenue-procedures/standard-mileage-rate-guidance-updated-to-reflect-tcja-changes/2b49t?h=2019-46

[3] Notice 2022-3, Section 3, December 17, 2021

[4] Notice 2022-3, Section 4, December 17, 2021

[5] Notice 2022-3, Section 3, December 17, 2021

[6] Notice 2022-3, Section 3, December 17, 2021

[7] Notice 2022-3, Section 5, December 17, 2021

[8] Notice 2022-3, Section 6, December 17, 2021