Historic Standard Industry Fare Level (SIFL) Rates

COVID-19 Update

Mar. 28, 2022

SIFL rates are calculated by the U.S. DOT using airline cost and seat mile data. Due to the reduced airline seat miles because of the COVID-19 pandemic and government relief to the airlines, standard SIFL rates increased.

To account for this, DOT published alternative rates that take into account government relief received by the airlines.

The IRS has issued a ruling that allows operators to use any of the three sets of SIFL rates published by DOT when making calculations. Review the IRS Revenue Ruling.