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.
Estimated Deduction: $0.00
Breakdown:
Period 1 (Jan-Jun): $0.00
Period 2 (Jul-Dec): $0.00
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:
- Audit your logs: Separate all miles driven before July 1, 2022, from those driven on or after that date.
- Apply Phase 1 rates: Multiply miles from the first half of the year by the initial rate (e.g., $0.585 for business).
- Apply Phase 2 rates: Multiply miles from the second half of the year by the increased rate (e.g., $0.625 for business).
- 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.