Aug. 10, 2022
SIFL rates are calculated by the U.S. DOT using airline cost and seat mile data. Due to the COVID-19 pandemic and because of government relief to the airlines, DOT publishes multiple versions of SIFL rates to account for government relief received by the airlines. Learn more about the alternative rates.
The IRS has issued rulings allowing operators to use any of the three sets of SIFL rates published by DOT when making calculations.