Irs Mileage Rate Calculator 2022

IRS Mileage Rate Calculator 2022

The 2022 tax year was unique because the IRS implemented a mid-year rate increase to account for rising fuel costs. Use this calculator to determine your total deduction based on the specific rates for the first and second halves of 2022.

Business Purpose Medical or Moving Charitable Organizations

Estimated Deduction: $0.00

Breakdown:
Period 1 (Jan-Jun): $0.00
Period 2 (Jul-Dec): $0.00

function calculateMileage2022() { var tripType = document.getElementById("tripType").value; var m1 = parseFloat(document.getElementById("milesH1").value); var m2 = parseFloat(document.getElementById("milesH2").value); var rate1 = 0; var rate2 = 0; if (isNaN(m1)) m1 = 0; if (isNaN(m2)) m2 = 0; // Rates for 2022 if (tripType === "business") { rate1 = 0.585; // Jan-Jun rate2 = 0.625; // Jul-Dec } else if (tripType === "medical") { rate1 = 0.18; // Jan-Jun rate2 = 0.22; // Jul-Dec } else if (tripType === "charity") { rate1 = 0.14; // Jan-Jun rate2 = 0.14; // Jul-Dec (Charity stayed the same) } var total1 = m1 * rate1; var total2 = m2 * rate2; var grandTotal = total1 + total2; document.getElementById("totalDeduction").innerText = grandTotal.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById("breakdownP1").innerText = total1.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById("breakdownP2").innerText = total2.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById("mileageResult").style.display = "block"; }

Understanding the 2022 IRS Mileage Rate Split

For the first time in many years, the IRS adjusted the optional standard mileage rates mid-year. This was a response to the significant increase in gas prices during 2022. Taxpayers calculating their deductions for the 2022 tax year must carefully separate their mileage logs into two distinct periods.

Official 2022 Mileage Rates Table

Category Jan 1 – June 30 July 1 – Dec 31
Business 58.5 cents 62.5 cents
Medical / Moving 18 cents 22 cents
Charitable 14 cents 14 cents

How to Calculate Your 2022 Deduction

To calculate your deduction manually, follow these steps:

  1. Audit your logs: Separate all miles driven before July 1, 2022, from those driven on or after that date.
  2. Apply Phase 1 rates: Multiply miles from the first half of the year by the initial rate (e.g., $0.585 for business).
  3. Apply Phase 2 rates: Multiply miles from the second half of the year by the increased rate (e.g., $0.625 for business).
  4. Sum the totals: Add both figures together for your total tax year deduction.

Real-World Example

Imagine a freelance consultant who drove 5,000 business miles in 2022. They drove 2,000 miles between January and May, and 3,000 miles between July and December.

  • Period 1: 2,000 miles × $0.585 = $1,170
  • Period 2: 3,000 miles × $0.625 = $1,875
  • Total 2022 Deduction: $3,045

Record-Keeping Requirements

The IRS requires contemporaneous records to support your mileage claim. This means keeping a daily log that includes the date, the destination, the business purpose of the trip, and the odometer readings. Because of the 2022 split rate, ensuring your dates are accurate is more critical than ever to maximize your legal deduction.

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