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Rev. Rul. 2019-10: Fringe benefit aircraft valuations, first half 2019

Fringe benefit aircraft valuations, first half 2019

IRS guidance—Rev. Rul. 2019-10—provides information for use in determining the value of noncommercial flights on employer-provided aircraft for the first half of 2019.


Related content

Rev. Rul. 2019-10 appears in the Internal Revenue Bulletin 2019-16 [PDF 1.87 MB] dated Monday, April 15, 2019, and provides the following:

Period during which the flight is taken

 Terminal charge

Standard industry
fare level (SIFL) mileage rates

January 1, 2019  - June 30, 2019

  • $43.53
  • Up to 500 miles
    = $0.2381 per mile
  • 501 - 1500 miles
    = $0.1816 per mile
  • Over 1500 miles
    = $0.1745 per mile

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