Note: The IRS changed rates mid-year in 2022. Please enter mileage for each period separately.
Business Miles Rate Change Applied
Medical / Moving Miles Active Duty Military Only
Charitable Miles Flat Rate All Year
Business Deduction:$0.00
Medical/Moving Deduction:$0.00
Charitable Deduction:$0.00
Total 2022 Tax Deduction:$0.00
function calculateIRS2022() {
// 2022 Rates
var rateBusH1 = 0.585;
var rateBusH2 = 0.625;
var rateMedH1 = 0.18;
var rateMedH2 = 0.22;
var rateChar = 0.14;
// Get Input Values
var busH1 = parseFloat(document.getElementById('busMilesH1').value) || 0;
var busH2 = parseFloat(document.getElementById('busMilesH2').value) || 0;
var medH1 = parseFloat(document.getElementById('medMilesH1').value) || 0;
var medH2 = parseFloat(document.getElementById('medMilesH2').value) || 0;
var charMiles = parseFloat(document.getElementById('charMiles').value) || 0;
// Calculate Subtotals
var totalBus = (busH1 * rateBusH1) + (busH2 * rateBusH2);
var totalMed = (medH1 * rateMedH1) + (medH2 * rateMedH2);
var totalChar = charMiles * rateChar;
// Calculate Grand Total
var grandTotal = totalBus + totalMed + totalChar;
// Formatting Function
function formatMoney(amount) {
return '$' + amount.toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
}
// Display Results
document.getElementById('resBus').innerHTML = formatMoney(totalBus) + " (" + (busH1 + busH2).toLocaleString() + " miles)";
document.getElementById('resMed').innerHTML = formatMoney(totalMed) + " (" + (medH1 + medH2).toLocaleString() + " miles)";
document.getElementById('resChar').innerHTML = formatMoney(totalChar) + " (" + charMiles.toLocaleString() + " miles)";
document.getElementById('resTotal').innerText = formatMoney(grandTotal);
// Show Result Box
document.getElementById('irsResult').style.display = 'block';
}
How to Calculate IRS Mileage Rate for 2022 Tax Returns
Calculating your vehicle deduction for the 2022 tax year is uniquely complex compared to previous years. Due to rising fuel costs, the IRS implemented a rare mid-year rate adjustment, meaning there are two distinct sets of rates depending on when the driving occurred. This guide helps you navigate these changes to ensure you claim the maximum deduction allowed by law.
The 2022 Mid-Year Rate Adjustment Explained
Typically, the IRS sets mileage rates annually. However, in 2022, the rates were increased effective July 1st. To accurately calculate your deduction, you must separate your mileage log into two periods: January 1 – June 30, and July 1 – December 31.
Official 2022 Mileage Rates
Business:
Jan 1 – Jun 30: 58.5 cents per mile
Jul 1 – Dec 31: 62.5 cents per mile
Medical & Moving (Active Duty Military):
Jan 1 – Jun 30: 18 cents per mile
Jul 1 – Dec 31: 22 cents per mile
Charitable Service: 14 cents per mile (entire year)
Standard Mileage Rate vs. Actual Expenses
Taxpayers generally have two options when deducting vehicle expenses: the Standard Mileage Rate or the Actual Expense method. The calculator above uses the Standard Mileage Rate.
Standard Mileage Rate: This is the simplest method. You multiply your business miles by the IRS rate. This rate covers gas, insurance, wear and tear, and repairs. You cannot deduct these individual costs separately if you use the standard rate.
Actual Expenses: This requires tracking every penny spent on the vehicle (gas, oil, tires, insurance, registration, depreciation) and multiplying the total cost by the percentage of business use vs. personal use.
Documentation Requirements
To survive an IRS audit, you need a compliant mileage log. For 2022, your log is even more critical because it must show dates to prove which rate applies. Your log should record:
The date of the trip.
The starting and ending location.
The business purpose of the trip.
The total miles driven.
The odometer readings (start and end).
Common Questions About 2022 Mileage
Can I use the higher rate for the whole year?
No. You must apply the 58.5 cent rate to miles driven before July 1st, and the 62.5 cent rate for miles driven on or after July 1st. Applying the higher rate to January-June miles would result in an incorrect tax filing.
Who qualifies for the Moving Expense deduction?
Following the Tax Cuts and Jobs Act of 2017, 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 moving under military orders to a permanent change of station.
Is commuting deductible?
No. Driving from your home to your regular place of work is considered commuting and is never deductible, regardless of how far you drive or if you work during the drive.