GUIDE

What a mileage log needs to show the IRS

If you drive for work and you're self-employed, your miles can be one of your biggest deductions. The deduction is only as good as the log behind it.

This is general information, not tax advice. Ask a tax professional about your own return.

What each trip should show

IRS Publication 463 lists what a record of business car use needs:

• The date of each trip.

• Where you went (the business destination).

• Why (the business purpose: "client visit", "supply run", "job site").

• The miles for each business trip.

And for the year:

• Total miles driven, business and personal.

• The date you started using the car for business.

Write it down at or near the time

The IRS says records should be made "at or near the time" of the trip. A log kept as you go is more believable than one rebuilt from memory in April. A weekly log that covers the week's driving also counts.

The 2026 standard mileage rates

The IRS changed the business rate partway through 2026:

The mid-year increase was because of higher fuel prices. Use the rate for the date of each trip. Charitable driving stays at 14 cents per mile.

Commuting isn't business driving

Driving from home to your regular workplace is commuting, and it's generally not deductible. Driving between job sites, to clients, or for supplies during the workday usually is. Publication 463 explains the details for your situation.

How long to keep it

Keep records that support a deduction for at least 3 years from the date you file the return that claims it.

A simple routine

1. Start a trip, note the time and where you're going.

2. End the trip, note the miles and why you went.

3. Once a week, look over the week and fill gaps.

4. At year end, total the business miles and all miles.

Sources: IRS, Publication 463, Travel, Gift, and Car Expenses; IRS, Standard mileage rates.

MilePal, one of our apps, logs drives on Android as you go and builds the year's mileage log for you.

All guides