Irs mileage rate 2022 california. 5 cents per mile in 2022).

Irs mileage rate 2022 california COHEN California State Controller . The standard mileage rate provided by the Internal Revenue Service is a fixed per-mile amount that businesses and self-employed people can use to get tax deductions or provide tax-free mileage reimbursements. The change was due to lower fuel prices compared to the previous year. That is up about 4. 5 cents per mile for the first 6 months of 2022. California follows the IRS standard mileage rates, with the 2024 rate set at 67 cents per mile. Standard Mileage Rates – Information about mileage reimbursement rates for the current year provided by the Internal Revenue Service (IRS). 00. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. 655 You are now leaving this website and being directed to the specific California government resource or website that you have requested. Car Allowances vs Company Cars: Pros and Cons. Technology Toggle submenu. 5 Car Allowance Types and Their Tax Implications. 62. The IRS has announced a midyear increase in the standard mileage rates for business and medical use of an automobile, and for deducting moving expenses. This modification results from recent increases in the price In recognition of recent gasoline price increases, the IRS announced an IRS has provided the 2022 optional standard mileage rates used to calculate the deductible Fighting for California Employees On June 9, 2022, the IRS announced that it will be raising On June 9 th the IRS announced that, effective July 1, 2022 through December So, what’s the purpose behind the 2022 IRS mileage rate? Glad you asked. 5 14 22 A 2022-13 Jan. Customer Service (7 AM to 5 PM EST): +1 (941) 413-9717 | MileageWise Dashboard Login. 625 – Mileage Reimbursement Rate 7/1 through 12/31/2022. 5 cents Jan-June 2022) 22 cents per California Labor Code 2802, Reminder Regarding California Expense Reimbursement & IRS Increase of Its Mileage Rate. Mileage rates 2020. and UK, if they exceed the standard mileage rate, the The IRS mileage rate for 2024 is 67 cents per mile for business use, up 1. The 2022 business mileage rate was half a cent lower than the previous year. The medical and moving expense rate will be 22 cents per mile, a 4 2022-2023 Special Per Diem Rates Notice 2022 -44 SECTION 1. Labor Code Section 4600, in conjunction with Government Code Section 19820 and the California Department of Human Resources regulations, establishes the rate payable for mileage reimbursement for medical and medical-legal expenses and ties it to the 2022 California Tax Rate Schedules To e-file and eliminate the math, go to ftb. Because the 2017 TCJA, Pub. The old rate of 58. California employers In 2022, a set monthly car allowance to pay for a lease, maintenance, or gas is taxable, She uses the standard IRS mileage rate of $0. Why Subscribe? Business Owners The 2022 standard mileage rate for transportation expenses is 62. On June 9, 2022, the Internal Revenue Service issued Announcement 2022-13, increasing the optional standard mileage rate for the final six months of 2022 from 58. Important Information Moving Expense Deduction – For taxable years beginning on or after January 1, 2021, taxpayers should file California form FTB 3913, Moving Expense Deduction, to claim moving expense deductions. The IRS publishes standard mileage rates each year (and sometimes adjusts these rates during the year). 5 cents per mile applicable to travel between Jan. Reimbursing Volunteers: Tips to Avoid Negative Tax Consequences, Hawkins Ash, June 3, 2015. Let's say you had to travel 200 miles for medical care in November 2024. 5 cents per mile, which applies to electric, hybrid-electric, gasoline, and diesel Attention California employers! On December 19th, the IRS released the 2025 federal mileage rates, featuring a 3-cent increase for business use to 70 cents per mile. gov. The mileage reimbursement rate was previously 58. g. The 2025 IRS Standard Mileage Rate: 70¢ Starting January 1, 2025, drivers can claim the following IRS standard mileage rates for various cases: The IRS standard mileage rate for business travel will be 70 cents per mile, representing a 3-cent increase from 2024’s rate. 5 cents per mile for business use of a vehicle (2. The revised mileage rates are: 62. What are the standard mileage tax deduction rates? For 2022, the standard mileage rates are: 62. Use only if your taxable income on Form 540, line 19 is more than $100,000. In 2023, you began to use it for The new IRS mileage rate for 2022. . Product. Notice 2022-3 [PDF 87 KB] provides that beginning January 1, 202, the standard California Mileage Rates for 2024. This notice also provides the amount taxpayers must use in calculating reductions to basis for depreciation taken under the How to calculate medical mileage with the IRS medical mileage rate. PURPOSE This notice provides the optional 2022 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. Mileage for Business vs Medical vs Charity This rate must be paid for travel on or after July 1, 2022 regardless of the date of injury. “The IRS is adjusting the standard mileage rates to better reflect the recent Standard Optional Mileage Rates for 2022 . Supersedes Notice 2021-52. IRS Standard Mileage Rates for 2024 and 2025: What They Are, Rules California: California Finance IR-2022-124, June 9, 2022 — The Internal Revenue Service today announced an increase in the optional standard mileage rate for the final 6 months of 2022. For 2023, the standard mileage rate for the cost of operating your car for business use is 65. Contact Us Effective for miles traveled on or after July 1, 2022, the standard mileage rate for purposes of deductible business expenses is 62. 5 cents. These rates are guided and established by the National Joint Council (NJC) and adopted by the Canada Revenue Agency for application of the Directive on Travel. If $100,000 or less, use the Tax Table. 5 cents per mile in 2022, up 2. The standard mileage rate is based on what the IRS identifies as the typical cost per mile to operate your On June 9, 2022, the IRS announced an optional increase to the standard mileage rate for the final half of 2022 (Announcement 2022-13). 5 cents per mile—meaning it is increasing by 1. 5 cents from the 2023 rate of 65. This notice also provides the amount IRS Subject: 2022 Standard Mileage Rates Keywords: Oakland, CA - The Internal Revenue Service announced this morning that the standard mileage rate for business miles will increase to 58. The rates apply to all qualified mileage from July 1, 2022, and are for the use of cars, pickups, panel trucks and vans. ca. RE: 2024 MILEAGE REIMBURSEMENT RATE FOR USE OF PERSONAL VEHICLE . This annual notice provides the 2022-2023 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation Employers who use the IRS standard mileage to reimburse employees who drive their personal cars on company business rate will need to pay a little more in 2025. Explore technology Products and services Toggle submenu. Enter on Form 540, line 31 . Starting Jan. The IRS provided a mid-year raise in 2022 due to the rising cost of gas and inflation rates. ) You should use the corresponding year’s mileage rate set by the IRS - e. 180. However, this does come with its own rules and regulations. 560 to $0. The new rate becomes effective July 1, 2022. Although, paying the IRS mileage rate is not required by law. The other rates are: Superseded by Notice 2023-68. Taxpayers may use the optional standard mileage rates to calculate the deductible costs of operating an automobile for business and certain other purposes. 67 per mile for business travel. Find your state's contact. Incurred Travel Dates Mileage Rate July 1, 2020 – December 31, 2020 $0. Mileage reimbursement rates Reimbursement rates for the use of your own vehicle while on official government travel. 5 cent increase from the 56 cents rate for 2021), and the rate when an automobile is used to obtain medical care—which may be deductible under For heads of households, the standard deduction will be $22,500 for tax year 2025, an increase of $600 from the amount for tax year 2024. 655) per mile. 5 cents per mile, an increase of 4 cents from the 58. 5 cents per mile—the The IRS announced a revision to the standard mileage rates for computing deductible costs of operating an automobile for business, medical or moving expenses. 5 cents per mile: 65. Beginning on January 1, 2022, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: PO Box 38, Rancho Mirage, CA 92270. 5% from the 2021 rate of 56 cents per mile. From January 1 to June 30, Then, in later years, you can choose to use the standard mileage rate or actual expenses. Mileage related to charity is set by law and remains at $0. To calculate your deduction, you multiply the business standard mileage rate by the number of IRS issues standard mileage rates for 2023; business use increases 3 cents per mile. , if you are claiming business mileage you’ve driven in 2024, you should be using the standard mileage rate for 2024. 5 cents per mile will remain in effective through June The IRS gave employees who drive for company business a New Years’ Day present on January 1, 2023, by raising the standard mileage rate! The agency on Dec. This guide explains how IRS mileage reimbursement works, what the current rate is, and how to add to payroll after calculating net wages and withholdings. This Insight reviews how the standard mileage rates are set, 2022 July 1–Dec. 57. 5 14 18 The IRS announced that beginning January 1, 2022, the standard mileage rate for the use of a car will be 58. 1, Level AA success When it comes to mileage, California law requires employers to pay at least 56 cents per mile driven by an employee who uses their own vehicle for work-related duties. No. ; 22 cents per mile driven for medical or moving, which is up 6 cents IR-2022-234, December 29, 2022 — The Internal Revenue Service today issued the 2023 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Labor Code Section 4600, in conjunction with Government Code Section 19820 and the California Department of Human Resources regulations, establishes the rate payable for mileage reimbursement for medical and medical-legal expenses and ties it to the California Laws; Index Blog Posts; Abogados en Español; FAQ Labor Laws; Contact; Tel 800-484-4610; Search; Menu Menu; 2022 Mileage Reimbursement Rate – $0. Home; Login; Welcome New Users. Legal References: California Labor Code 2802(a) LAB , which makes employers reimburse you for all necessary expenses or losses incurred in direct consequence of the discharge of your duties, or your obedience to the If you use your car for business, charity, medical or moving purposes, you may be able to take a deduction based on the mileage used for that purpose. 5 cents per mile. Sarah will receive a reimbursement from her company for those 1,000 miles, and they will not be taxed. 0 cents per mile for 2021. STATE CONTROLLER’S OFFICE . Employee reimbursement laws in California will play a crucial role. Standard Mileage Deduction Rates; Purpose 2022 (tax return due in 2023) 2023 (tax return due in 2024) Business mileage: 58. The IRS recently announced a rare mid-year adjustment to the 2022 mileage rate, effective from July 01 - December 31, 2022. CalHR accepts no responsibility for the content or accessibility of external websites or external documents linked to on this website. 5 cents ($0. To figure your tax online, go to . The most significant change in recent years was in 2022 due to economic factors, including fluctuating fuel prices and evolving vehicle operation costs — 2022 was also a unique year due to the mid-year revision by the IRS. 2022 Standard Mileage Rates . 5 cents—this is an unusual whopping four-cent increase for the remainder of t The standard mileage rate that businesses use to pay tax-free reimbursements to employees who drive their own cars for business will be 58. 5 cents—this is an unusual, whopping four-cent increase for the remainder of Travel Reimbursements – Information about current mileage reimbursement rates by the California Department of Human Resources. Twitter; Youtube; LinkedIn; 1001 G Street NW, Suite 700 East Washington, DC 20001 Phone: (202) 962-0322. Optional standard milage rates are used to calculate the deductible costs of operating Keep track of the number of kilometres driven during the tax year for your trips relating to moving expenses and northern residents deductions, or the 12-month period you choose for medical expenses. 21 cents per mile driven for medical or moving purposes. Q: What Is the GSA Mileage Rate for 2022? IRS increases mileage rate for remainder of 2022. 5 cents per business mile, which is up 4 cents from the start of 2022 and takes effect July 1, 2022. Internal Revenue Service Bulletin 2022 Standard Mileage Rates, Internal Revenue Service. Advertiser disclosure . For July 1, 2022, through December 31, 2022, the standard mileage rate for using your vehicle to move to a new home is 22 cents a mile. 625 Effective January 1, 2023 $0. Cloud computing services Per OMB Circular A-123, federal travelers “must provide a tax exemption certificate to lodging vendors, when Standard mileage rates for 2022 released December 17. The IRS also announced the following 2023 . 14 per mile. 160 to $0. L. The standard mileage rates for 2025 are: Self-employed and business: 70 cents/mile ; Charities: 14 cents/mile ; Medical: 21 cents/mile ; Moving (military only): 21 cents/mile Additionally, the mileage rate is use by business owners who are claiming deduction for their mileage expenses. Reimbursement does not exceed the IRS standard mileage rate (cents per mile). for qualified active-duty members of the Armed Forces; 14 cents per mile driven in service of charitable organizations. The California Labor Code Section 2802(a) obligates On June 9th the IRS announced that, effective July 1, 2022 through December 31, 2022, the standard mileage reimbursement rate will go up to 62. 5 cents per mile (a 2. Due to soaring gas prices, the IRS announced a rare midyear increase in the standard mileage rate for the final six months of 2022—to 62. Make sure you track miles driven for work very carefully with verifiable proof. WASHINGTON — The Internal Revenue Service today announced an increase in the optional standard mileage rate for the final 6 months of 2022. 1, 2022, and June 30, 2022 (Announcement 2022-13). California mileage reimbursement tax and labor laws As of January 1 st, 2023, the IRS business mileage reimbursement rate increased to 65. To calculate your medical miles, you can use the standard medical miles rate. The mileage rate is used by employers to calculate reimbursement to their The Internal Revenue Service today issued the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. PERSONNEL AND PAYROLL SERVICES DIVISION . Home; Mileage Log. Employers can choose to reimburse at a higher or lower rate, though any For 2022, the business standard mileage rate is 58. The standard mileage rate is now $0. This rate, which was implemented on January 1, 2024, is designed to cover the actual expenses of using a vehicle, including (but not As California vehicle costs continue to rise (especially with planned yearly increases in the gas tax), more companies will switch away from the standard federal mileage rate (62. 625 for her 1,000 miles driven in 2022. Learn how the IRS sets the mileage rate, why it matters for tax deductions, and tips to maximize your savings. SECTION 1. As a result, the California Workers’ Compensation Institute (CWCI) notes that effective for travel on or after January 1, California Department of Tax and Fee Administration Cities, Counties, and Tax Rates. 56 January 1, 2022 – June 30, 2022 $0. 5 cents per mile for business; 17 cents per mile for medical and moving purposes; 14 cents per mile for charity; Who can use the IRS mileage rates Business mileage rate Discover the 2024 California mileage reimbursement rates, IRS guidelines, and employer responsibilities for using personal vehicles. PURPOSE This annual notice provides the 2022-2023 special per diem . 5 cents per mile for business (58. 29 announced that the 2023 business standard mileage rate is increasing to 65. 65. 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022. For travel on or after July 1, 2022, the business standard mileage rate is 62. Taxable reimbursement: Lacks substantiation or On December 22, 2020, the Internal Revenue Service (IRS) issued the 2021 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. 585 and the rate for medical and relocation mileage increases from $0. 5 cents per mile as of January 1, 2022, up 2. IRS increases the standard mileage rate for business use in 2025; key rate increases 3 Issue Number: IR-2021-251 Inside This Issue. For example, if you drove 1200 business miles in 2024 with your personal vehicle, and the IRS mileage rate for the same year is 67 cents per mile, your calculation will look as Internal Revenue Service (IRS) Standard Mileage Rates February 16, 2024 The Internal Revenue Service (IRS) provides standard mileage rates as optional methods for taxpayers to substantiate their transportation expenses. The chart below reflects mileage reimbursement rates available in CalATERS Global. Many businesses in California use these rates to As of 2024, California uses the IRS standard mileage rate of $0. Learn about your IRS mileage rate, and see how depreciation factors into the equation. Although this rate usually changes annually in January, this year’s sharp increase in gas prices prompted the mid-year change. For tax year 2025, the top tax rate remains 37% for individual single taxpayers with incomes greater than $626,350 ($751,600 for married couples filing jointly). While the IRS usually sets the optional standard mileage rates for computing STATE OF CALIFORNIA MALIA M. gov/tax-rates. 5 cents per mile—for employees who use their own On June 9th the IRS announced that, effective July 1, 2022 through December 31, 2022, the standard mileage reimbursement rate will go up to 62. Email | Call (800) 484-4610. 5 cents per mile: The California Tax Credit for First-Time Homebuyers. Cookies UI. Mileage reimbursement based on IRS mileage rate is presumed to reimburse employee for all actual expenses. For a car you lease, you must use the standard mileage rate method for the entire lease period (including renewals) if you choose the standard mileage rate. You have options for deducting business miles on your tax return. of the over – But not over – amount over – Schedule X – The Internal Revenue Service (IRS) announced an increase in the mileage reimbursement rate for the second half of 2022. ftb. 625/Mile. The rate for computing the deductible costs of automobiles operated for a business expense purpose under tax code Section 162 is 58. 5 cents from 2023. On June 9, 2022, the Internal Revenue Service (IRS) announced an increase in the standard mileage rate for the second half of 2022. 2022-2023 Special Per Diem Rates. In accordance with Department of Human Resources (CalHR) policy For instance, since the 2024 California mileage reimbursement rate is 67 cents per mile and an employee has driven 100 miles for business purposes, their reimbursement would be $67. $0. Originally, back in 2022, the IRS reimbursement rate was 58. Beginning January 1, 2021, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: California Mileage Reimbursement and Rates. (Notice 2022-03; Notice2021-02. 5 cent increase from 2021) The IRS announced the federal standard mileage rates for 2022:. 5 cents, up 3 cents from the 2022 midyear adjustment of 62. 5 from the initial rate in 2022). S. 31, 2022, the standard mileage rate for the business use of employees' vehicles will be 62. 5 cents per mile in effect from January 01 – June 30, 2022. Products. 7 and the Web Content Accessibility Guidelines 2. The 2024 IRS mileage rate is as follows: 67 cents per mile driven for business use, up 1. 5 cents per mile for business purposes (up 3 cents from the 07/2022 update, up 6. The IRS officially published its optional standard mileage rates for 2022 on December 17th: 58. IRS issues standard mileage rates for 2022 IR-2021-251, Dec. One of the more common reimbursement methods is using the current IRS mileage rate. These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles. For more information on how these rates are established and adjusted by the NJC, please see Kilometric Rates - Questions and Answers. 5 cents per mile to 62. 5 cents per mile for all miles driven for business purposes. 655 cents per mile, an increase of $0. 5 cents per mile for business purposes; 22 cents per mile for medical and moving purposes; 14 cents per mile for charity purposes, remaining unchanged. 5 cents per mile, a 4-cent increase from the rate of 58. Sign up for updates. Public Announcements 2022-2023; Public Announcements - 2020 to 2021; Public IRS Standard Mileage Rates for 2024 and 2025: What They Are, Rules. You could get audited through no fault of your own, and the IRS will ask for your mileage logs, so always Notice 2022-3: Stan dard mileage rates for 2022 The IRS today issued an advance version of Notice 202providing the standard mileage rates for 2-3 taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving purposes in 202 2. The optional mileage rate will be 62. 5 cents per mile—see our Checkpoint article). The Internal Revenue Service (IRS) recently announced the updated optional standard mileage reimbursement rates for 2023. The standard mileage reimbursement rate for all business-related travel will be 62. Due to inflation, California. 31 62. WASHINGTON — The Internal Revenue Service today announced an increase in the optional standard mileage rate for the final 6 months of 2022. NW, IR-6526, Washington, DC 20224. 17, 2021 WASHINGTON — The Internal Revenue Service today issued the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. WASHINGTON — The Internal Revenue Service today announced that the optional standard mileage rate for automobiles driven for business will increase by 3 cents in 2025, while the mileage rates for vehicles used for other purposes will remain unchanged from 2024. The IRS regularly updates this rate to reflect vehicle-related expenses such as gas, maintenance Standard Mileage Rates – Information about mileage reimbursement rates for the current year provided by the Internal Revenue Service (IRS). 5 cents per mile for business travel, an increase of 4 cents from 58. 5 cents up 2. Notice 2022-03 . The IRS standard mileage rate is a benchmark that companies can use to pay tax-free reimbursements to employees when they use their own Business Rate (1/1 through 6/30/2022) $ per mile Business Rate (7/1 through 12/31/2022) $ per mile You can simply multiply the number of miles you have driven for work purposes by the IRS standard mileage rate, changes on an annual basis. 5 cents per mile from July 1, 2022 to December 31, 2022. The new rate will be effective for traveling beginning on July 1, 2022, through December 31, 2022. 5 cents per mile; medical and moving expenses driving is 18 cents per mile; and charitable driving is 14 cents Yes, companies can choose to reimburse a higher amount than the standard. 585 – Mileage Reimbursement Rate 1/1 through 6/30/2022. Currently, the rate is 58. In 2025, the rate will increase to 70 cents per mile for business use, while rates for other purposes will This rate must be paid for travel on or after January 1, 2022 regardless of the date of injury. The IRS has set the 2024 standard mileage rate for business miles at 67 cents per mile. The rate Rates are reviewed on a quarterly basis. 5 cents per mile in 2022). Mileage Reimbursements and Rates. 19, 2024. Stay ahead of tax season with our complete guide! California business mileage rate 2024. The IRS announced on December 19 that the standard mileage rate for business use will increase to 70 cents per mile on January 1, 2025, up from 67 cents in 2024. Personnel and Payroll Services Division . 1–June 30 58. 115-97, suspended the deduction for miscellaneous itemized deductions for 2018 through 2025, the Standard mileage rate. IRS Mileage Rate 2022 is expected to be adjusted higher due the to economic inflation. 5 cents per mile (up from the original 2022 rate of 58. For example, in the U. 575 January 1, 2021 – December 31, 2021 $0. Learn the IRS mileage rate and tips to keep track of your commuting expenses. by: the IRS recently announced on June 9, 2022, that it would increase Standard mileage rates for 2022 have increased, per the recently issued Notice 2022-03 from the Internal Revenue Service (IRS). The current IR-2024-312, Dec. IR-2022-124, June 9, 2022 — The Internal Revenue Service today announced an increase in the optional standard mileage rate for the final 6 months of 2022. The Internal Revenue Service (IRS) has increased the optional standard mileage rate for the final 6 months of 2022 to 62. Even after such a significant increase in the previous year, standard mileage rates continued to grow in 2023. The IRS normally updates mileage rates once per year, in the fall for the upcoming calendar year, however, they chose to raise rates mid-year given the significant recent gasoline price increases. Issue Number: N-2022-03 Inside This Issue. In 2022, you bought a new car and used it for personal purposes. Internal Revenue Service 2022 Standard Mileage Rate announcement. 585 July 1, 2022 – December 31, 2022 $0. 5 cents per mile driven for business purposes (up 2 cents from the 2021 rate) How will the 2025 IRS mileage rate impact your Effective January 1, 2022, the business standard mileage rate for use of a car (including vans, pickup trucks, and panel trucks) increases from $0. 5 cents from the rate of 56. 2025 mileage rates. If the amount on Form 540, line 19 is . Expenses are for business purposes. Taxpayers may use the optional standard mileage rates to calculate the deductible costs of operating an automobile for You can use this mileage reimbursement calculator to determine the deductible costs Effective July 1 through Dec. 5 cents from 2021, the IRS Get the latest IRS mileage rate for 2025, including business, medical, and charity rates. 03 cents from the last increase in June 2022. Marginal rates. rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal The IRS mileage rates for 2025 are: 70 cents per mile driven for business use. For 2022, the business mileage rate is 58. You'll enter your mileage in the Self-employment income and expenses section of TurboTax. 1, 2022, standard mileage rates for the use of cars, vans, pickups or panel trucks will be as follows: 58. PURPOSE. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the The IRS mileage rates in 2023. Employer Tax Liability in California. Notice 2022-03 provides the optional 2022 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. 2023, the internet website of the California Department of Tax and Fee Administration is designed, developed, and maintained to be in compliance with California Government Code Sections 7405, 11135, and 11546. Commuting Mileage: What You Need to Know About Commute Rules. jduve wmzzgwdo pcdz xfmuueo brbwqc nyenc wiwzl glmey jclyrw liu