Rev. Rul. 2014-10 - Fringe benefit aircraft valuations for first half 2014 

March 28:  IRS guidance—Rev. Rul. 2014-10—provides information for use in determining the value of noncommercial flights on employer-provided aircraft for the first half of 2014.

Rev. Rul. 2014-10 appears in the Internal Revenue Bulletin 2014-14 [PDF 183 KB] dated Monday, March 31, 2014.

Period during which the flight is taken Terminal charge Standard industry fare level (SIFL) mileage rates
January 1, 2014 - June 30, 2014 $45.98
  • Up to 500 miles = $0.2515 per mile
  • 501-1,500 miles = $0.1918 per mile
  • Over 1,500 miles = $0.1844 per mile

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