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- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

ADMINISTRATIVE
Announcement 2022-13, page 1185.
This Announcement advises the public that the Internal
Revenue Service is revising the optional standard mileage rates for computing the deductible costs of operating an automobile for business, medical, or moving
expense purposes and for determining the reimbursed
amount of these expenses that is deemed substanti­ated.
These revised rates are effective beginning July 1, 2022.
This Announcement modifies Notice 2022-3.

Finding Lists begin on page ii.




Bulletin No. 2022–26
June 27, 2022

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

June 27, 2022 

Bulletin No. 2022–26

Part IV
Optional Standard Mileage
Rates
Announcement 2022-13
This announcement informs taxpayers
that the Internal Revenue Service is modifying Notice 2022-3, 2022-2 I.R.B. 308,
by revising the optional standard mileage
rates for computing the deductible costs
of operating an automobile for business,
medical, or moving expense purposes and
for determining the reimbursed amount of
these expenses that is deemed substantiated. This modification results from recent
increases in the price of fuel.
The revised standard mileage rates are:
(1) Business
62.5 cents per mile
(2) Medical and
22 cents per mile
moving
The mileage rate that applies to the
deduction for charitable contributions is
fixed under § 170(i) of the Internal Revenue Code (Code) at 14 cents per mile.
The revised standard mileage rates
set forth in this announcement apply to
deductible transportation expenses paid or
incurred for business, medical, or moving
expense purposes on or after July 1, 2022,
and to mileage allowances that are paid
both (1) to an employee on or after July 1,
2022, and (2) for transportation expenses
paid or incurred by the employee on or
after July 1, 2022.

Bulletin No. 2022–26

The standard mileage rates set forth
in Notice 2022-3 continue to apply to
deductible transportation expenses paid
or incurred for business, medical, or moving expense purposes before July 1, 2022,
and to mileage allowances paid (1) to an
employee before July 1, 2022, or (2) with
respect to transportation expenses paid
or incurred by the employee before July
1, 2022. All other provisions of Notice
2022-3 remain in effect.
Note that § 11045 of Public Law 11597, 131. Stat. 2054 (December 22, 2017),
commonly referred to as the Tax Cuts and
Jobs Act (TCJA), suspends all miscellaneous itemized deductions that are subject
to the two-percent of adjusted gross income
floor under § 67 of the Code, including
unreimbursed employee travel expenses,
for taxable years beginning after December
31, 2017, and before January 1, 2026. Thus,
the revised business standard mileage rate
provided in this announcement cannot be
used to claim an itemized deduction for
unreimbursed employee travel expenses
during the suspension. Notwithstanding
the foregoing suspension of miscellaneous itemized deductions, deductions for
expenses that are deductible in determining
adjusted gross income are not suspended.
For example, members of a reserve component of the Armed Forces of the United
States (Armed Forces), state or local government officials paid on a fee basis, and
certain performing artists are entitled to

1185

deduct unreimbursed employee travel
expenses as an adjustment to total income
on line 12 of Schedule 1 of Form 1040
(2021), U.S. Individual Income Tax Return,
not as an itemized deduction on Schedule
A of Form 1040 (2021), and therefore may
use the revised business standard mileage
rate provided in this announcement.
Further, § 11049 of the TCJA suspends
the deduction for moving expenses for
taxable years beginning after December
31, 2017, and before January 1, 2026.
However, the suspension does not apply
to members of the Armed Forces on active
duty who move pursuant to a military
order and incident to a permanent change
of station. Thus, except for taxpayers to
whom § 217(g) of the Code applies, the
revised standard mileage rate provided in
this announcement is not applicable for
the use of an automobile as part of a move
occurring during the suspension.
EFFECT ON OTHER DOCUMENTS
Notice 2022-3 is modified.
DRAFTING INFORMATION
The principal author of this announcement is Christian Lagorio of the Office of
Chief Counsel (Income Tax and Accounting). For further information regarding
this announcement contact Mr. Lagorio at
(202) 317-7005 (not a toll-free number).

June 27, 2022

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
­effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously published ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations
to show that the previous published rulings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.

Bulletin No. 2022–26

ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

June 27, 2022

Numerical Finding List1
Bulletin 2022–26

Announcements:
2022-3, 2022-8 I.R.B. 788
2022-4, 2022-9 I.R.B. 789
2022-5, 2022-11 I.R.B. 825
2022-6, 2022-13 I.R.B. 934
2022-7, 2022-15 I.R.B. 946
2022-8, 2022-19 I.R.B. 1056
2022-9, 2022-22 I.R.B. 1153
2022-10, 2022-22 I.R.B. 1156
2022-11, 2022-24 I.R.B. 1183
2022-12, 2022-25 I.R.B. 1184
2022-13, 2022-26 I.R.B. 1185

AOD:
2022-1, 2022-06 I.R.B. 466
2022-2, 2022-12 I.R.B. 903

Notices:
2022-1, 2022-02 I.R.B. 304
2022-2, 2022-02 I.R.B. 304
2022-3, 2022-02 I.R.B. 308
2022-4, 2022-02 I.R.B. 309
2022-5, 2022-05 I.R.B. 457
2022-6, 2022-05 I.R.B. 460
2022-7, 2022-06 I.R.B. 469
2022-8, 2022-07 I.R.B. 491
2022-9, 2022-10 I.R.B. 811
2022-10, 2022-10 I.R.B. 815
2022-12, 2022-12 I.R.B. 906
2022-11, 2022-14 I.R.B. 939
2022-13, 2022-14 I.R.B. 940
2022-14, 2022-14 I.R.B. 941
2022-15, 2022-18 I.R.B. 1043
2022-16, 2022-18 I.R.B. 1044
2022-17, 2022-18 I.R.B. 1048
2022-18, 2022-18 I.R.B. 1048
2022-19, 2022-18 I.R.B. 1050
2022-21, 2022-20 I.R.B. 1057
2022-22, 2022-20 I.R.B. 1057
2022-23, 2022-20 I.R.B. 1062
2022-20, 2022-21 I.R.B. 1095
2022-24, 2022-21 I.R.B. 1097
2022-27, 2022-22 I.R.B. 1151
2022-25, 2022-23 I.R.B. 1178
2022-28, 2022-28 I.R.B. 1182

Proposed Regulations:—Continued
REG-114339-21, 2022-17 I.R.B. 1030
REG-106384-20, 2022-20 I.R.B. 1076
REG-118913-21, 2022-20 I.R.B. 1089
REG-122770-18, 2022-21 I.R.B. 1104

Revenue Procedures:
2022-1, 2022-01 I.R.B. 1
2022-2, 2022-01 I.R.B. 120
2022-3, 2022-01 I.R.B. 144
2022-4, 2022-01 I.R.B. 161
2022-5, 2022-01 I.R.B. 256
2022-7, 2022-01 I.R.B. 297
2022-9, 2022-02 I.R.B. 310
2022-11, 2022-03 I.R.B. 449
2022-8, 2022-04 I.R.B. 451
2022-10, 2022-06 I.R.B. 473
2022-13, 2022-06 I.R.B. 477
2022-12, 2022-07 I.R.B. 494
2022-14, 2022-07 I.R.B. 502
2022-15, 2022-13 I.R.B. 908
2022-17, 2022-13 I.R.B. 930
2022-17, 2022-13 I.R.B. 933
2022-20, 2022-14 I.R.B. 945
2022-21, 2022-16 I.R.B. 1015
2022-23, 2022-18 I.R.B. 1052
2022-24, 2022-20 I.R.B. 1075
2022-22, 2022-21 I.R.B. 1098

Revenue Rulings:
2022-1, 2022-02 I.R.B. 301
2022-2, 2022-04 I.R.B. 451
2022-3, 2022-06 I.R.B. 467
2022-4, 2022-10 I.R.B. 790
2022-5, 2022-10 I.R.B. 792
2022-6, 2022-12 I.R.B. 904
2022-7, 2022-14 I.R.B. 935
2022-8, 2022-14 I.R.B. 936
2022-9, 2022-18 I.R.B. 1041
2022-10, 2022-23 I.R.B. 1157
2022-11, 2022-23 I.R.B. 1159

Treasury Decisions:
9959, 2022-03 I.R.B. 328
9961, 2022-03 I.R.B. 430
9960, 2022-07 I.R.B. 481
9962, 2022-11 I.R.B. 823

Proposed Regulations:
REG-118250-20, 2022-07 I.R.B. 753
REG-105954-20, 2022-11 I.R.B. 828
REG-114209-21, 2022-11 I.R.B. 898
REG-114209-21, 2022-11 I.R.B. 898
REG-121508-18, 2022-15 I.R.B. 996

1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.

June 27, 2022

ii

Bulletin No. 2022–26

Finding List of Current Actions on
Previously Published Items1
Bulletin 2022–26

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin
2020–52, dated December 27, 2021.
1

Bulletin No. 2022–26

iii

June 27, 2022

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A5c8b7ebff2412ca6. Public record. Not legal advice.