Calculate your deduction or reimbursement based on the 2022 mid-year rate adjustment.
Business
Medical / Moving (Active Military)
Charitable Service
2022 Mileage Deduction Summary
Period 1 (Jan-Jun) Deduction:$0.00
Period 2 (Jul-Dec) Deduction:$0.00
Total 2022 Deduction Value:$0.00
*Based on cents/mile (H1) and cents/mile (H2).
Understanding the 2022 Mileage Rate Split
The 2022 tax year was unique regarding standard mileage rates. Due to rising gasoline prices, the IRS announced a rare mid-year increase to the optional standard mileage rates for the final six months of 2022.
This means when calculating your deduction or reimbursement for 2022, you cannot simply aggregate your total annual miles and multiply by a single rate. You must separate your mileage log into two distinct periods:
Period 1: January 1, 2022, through June 30, 2022.
Period 2: July 1, 2022, through December 31, 2022.
Official 2022 IRS Standard Mileage Rates
Use the table below to verify the rates applied to your calculation:
Category
Jan 1 – June 30, 2022
July 1 – Dec 31, 2022
Business
58.5 cents per mile
62.5 cents per mile
Medical / Moving*
18 cents per mile
22 cents per mile
Charitable
14 cents per mile
14 cents per mile
*Important Note on Moving Expenses: Under the Tax Cuts and Jobs Act, the deduction for moving expenses is suspended for most taxpayers until 2025. It is currently available only to members of the Armed Forces on active duty who move pursuant to a military order.
How to Use This Calculator
This tool is designed specifically for the split-year complexity of 2022 tax returns or reimbursement reviews.
Select Purpose: Choose whether the miles were driven for business, medical appointments, or charitable work.
Enter First Half Miles: Consult your mileage log for the total miles driven between January and June.
Enter Second Half Miles: Input the total miles driven between July and December.
Calculate: The calculator applies the specific rate for each period and sums the total.
Why is the rate different?
The IRS normally updates mileage rates once a year in December for the following year. However, the Optional Standard Mileage Rate is based on an annual study of the fixed and variable costs of operating an automobile. Because fuel costs spiked significantly in early 2022, the IRS made a special adjustment to better reflect the cost of vehicle operation for the second half of the year.
function calculate2022Deduction() {
// 1. Get input values
var purpose = document.getElementById('tripPurpose').value;
var milesH1 = document.getElementById('milesH1').value;
var milesH2 = document.getElementById('milesH2').value;
// 2. Validate inputs (handle empty strings as 0)
var h1Val = parseFloat(milesH1);
var h2Val = parseFloat(milesH2);
if (isNaN(h1Val)) h1Val = 0;
if (isNaN(h2Val)) h2Val = 0;
// 3. Define Rates for 2022 (in dollars)
var rateH1 = 0;
var rateH2 = 0;
if (purpose === 'business') {
rateH1 = 0.585; // 58.5 cents
rateH2 = 0.625; // 62.5 cents
} else if (purpose === 'medical') {
rateH1 = 0.18; // 18 cents
rateH2 = 0.22; // 22 cents
} else if (purpose === 'charity') {
rateH1 = 0.14; // 14 cents fixed by statute
rateH2 = 0.14;
}
// 4. Calculate Totals
var deductionH1 = h1Val * rateH1;
var deductionH2 = h2Val * rateH2;
var totalDeduction = deductionH1 + deductionH2;
// 5. Update UI
document.getElementById('resH1').innerText = '$' + deductionH1.toFixed(2);
document.getElementById('resH2').innerText = '$' + deductionH2.toFixed(2);
document.getElementById('resTotal').innerText = '$' + totalDeduction.toFixed(2);
// Display rates in cents for clarity
document.getElementById('resRate1').innerText = (rateH1 * 100).toFixed(1);
document.getElementById('resRate2').innerText = (rateH2 * 100).toFixed(1);
// Show result box
document.getElementById('result-box').style.display = 'block';
}