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 published multiple versions of SIFL rates for use in 2021 and 2022 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.
Beginning with the Jan. 1-June 30, 2023, period, DOT returned to publishing only set of rates.
International Business Aviation Council Ltd.