2020 Updates to UH WH-1 Form and IRS Standard Mileage Rates

Here are two important updates that took effect on January 1, 2020.

  • UH WH-1 Form – The University of Hawaii Statement of Citizenship and Federal Tax Status form has been updated for 2020. The new form may be found in the RCUH Procurement and Disbursing Document Library. Previous versions of the UH WH-1 Form will no longer be valid.
  • Standard mileage rates – The Internal Revenue Service has updated the standard mileage rates used to calculate the deductible costs of operating an automobile (includes cars, vans, pickups, and panel trucks) for business or charitable purposes. The 2020 rates are as follows:
    $0.575 per mile driven for business purposes, decreased from $0.58 in 2019
    $0.14 per mile driven in service of charitable organizations (rate for volunteers)

    The standard mileage rate for business miles is based on an annual study of the fixed and variable costs of operating an automobile. The charitable mileage rate is set by statute. See IR-2019-215, December 31, 2019.

    Attachment 12, Current RCUH Travel Rates, has been updated with the mileage rate changes. UH employees may refer to www.hawaii.edu/etravel/rates.html.