Effective January 1, 2026, the following updates were made:
- UH WH-1 Form – The University of Hawaii Statement of Citizenship and Federal Tax Status form has been updated for 2026. The new form may be found in the RCUH Policies, Forms & Documents. 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 2026 rates are as follows:
| $0.725 | per mile driven for business purposes, increased from $0.705 in 2025 |
| $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-2025-128, December 29, 2025.
- 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.
Should you have any questions, please contact Charlene Gibo at [email protected].
