IRS Mileage Rate Calculator (2022 Tax Year)
Calculate your deduction based on the specific 2022 mid-year rate changes.
Understanding the 2022 Mileage Rate Changes
The 2022 tax year was unique for mileage deductions because the IRS implemented a rare mid-year rate adjustment. Due to rising fuel costs and inflation, the standard mileage rates for the second half of 2022 (July 1 – December 31) are higher than the rates for the first half (January 1 – June 30).
When filing your tax returns for 2022, it is critical to separate your mileage logs into these two distinct periods to ensure you calculate your deduction accurately. Using a single rate for the entire year could result in either an underpayment or a loss of potential tax savings.
Official IRS Mileage Rates for 2022
| Purpose | 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 |
How to Calculate Your 2022 Deduction
To maximize your reimbursement or tax deduction, follow these steps:
- Separate Your Log: Divide your mileage log into two sections: trips taken before July 1st and trips taken on or after July 1st.
- Identify Purpose: Categorize trips by business, medical, or charitable purpose. Note that "commuting" miles (driving from home to your regular workplace) are generally not deductible.
- Apply Rates: Multiply the miles in the first period by the lower rate (e.g., 58.5 cents for business) and the miles in the second period by the higher rate (e.g., 62.5 cents).
- Sum Total: Add the results of both calculations together to get your total allowable deduction for the 2022 tax year.
Example Calculation
Imagine you are a freelancer who drove 1,000 miles for business in April 2022 and another 1,000 miles in August 2022.
- First Half (Jan-Jun): 1,000 miles × $0.585 = $585.00
- Second Half (Jul-Dec): 1,000 miles × $0.625 = $625.00
- Total Deduction: $585.00 + $625.00 = $1,210.00
If you had incorrectly applied the January rate to the whole year, your deduction would have been only $1,170, causing you to lose $40 in deductions.
Who Is Eligible for Standard Mileage Rates?
The standard mileage rate is available to self-employed individuals, business owners, and certain other taxpayers. However, under the Tax Cuts and Jobs Act, W-2 employees generally cannot deduct unreimbursed business mileage on their federal tax returns for tax years 2018 through 2025. Always consult with a qualified tax professional to understand your specific eligibility.