Author: Rena Pirsos, XpertHR Legal Editor

The US Department of Transportation has released the terminal charge and standard industry fare level (SIFL) mileage rates for the first half of 2013. These rates are revised semiannually and are used by the Internal Revenue Service (IRS) to determine the value of noncommercial flights on employer provided aircraft under the aircraft valuation method for withholding tax purposes.

For January 1, 2013 through June 30, 2013, the rates are as follows:

  • The terminal charge is $48.54.
  • The SIFL rates are:
    • $0.2655 per mile for the first 500 miles;
    • $0.2024 per mile for miles 501 to 1,500; and
    • $0.1946 per mile for miles over 1,500.

US Department of Transportation, Attachment B, Feb. 2013.

Additional Resources

Payroll > Taxation of Employee Compensation > Employer Provided Aircraft