The current standard industry fare level (SIFL) rates in effect from July through December 31 are: 0 to 500 sm–$0.1896; 501 to 1,500 sm–$0.1445; and more than 1,500 sm–$0.1390. The SIFL terminal charge is $34.66. SIFL fees are used to satisfy IRS requirements for operators to compute the value of non-business transportation aboard employer-supplied aircraft. The SIFL formula applies on a per-flight, per-person basis when a seat is occupied by a guest or family member not traveling on business on domestic or international flights.