Mileage Log for Taxes: What the IRS Requires
Written by Muneeb Rana · Last updated 21 October 2026
Quick answer: A mileage log for taxes should show, for each business trip, the date, destination, business purpose and miles, plus your total miles for the year. IRS Publication 463 asks for adequate records made at or near the time. Commuting between home and a regular workplace generally doesn't count. Gig, self-employed and charity driving can.
TL;DR
- Per trip: date, destination, purpose, miles.
- Per year: start and end odometer.
- Log at the time; reconstructed logs are weaker.
A good mileage log for taxes is what makes a mileage deduction stand up. Here's what the IRS asks for, what counts, and how to make logging painless. This is general information, not tax advice.
What the IRS asks for
IRS Publication 463 says you should be able to prove the amount (miles), time (date), place (destination) and business purpose of each use, with records made at or near the time. Record total miles for the year too, so you can show business vs personal use. See our mileage log template.
What counts as business miles
| Usually counts | Usually doesn't |
|---|---|
| Driving between work locations | Home to regular workplace (commuting) |
| Visiting clients or customers | Personal errands |
| Gig and delivery trips (see IRS gig economy guidance) | Personal trips during gig shifts |
| Business errands (bank, supplies) |
The IRS gig economy tax center covers rideshare and delivery drivers.
Standard rate vs actual expenses
For 2026, the IRS business rate is 72.5 cents per mile for January-June and 76 cents from July 1 (IRS mileage rate, mileage reimbursement calculator). The actual-expense method uses the business share of fuel, maintenance, insurance, depreciation and more, which needs every receipt (how to track car expenses).
Make logging easy
Automatic GPS mileage apps suit people who drive for work every day (mileage tracker apps). If you prefer to log manually, CarO's trip log saves trips and frequent places so each entry is quick. Rideshare drivers: see Uber driver expenses.
Download CarO free on the App Store or Google Play. Free with ads; optional in-app purchases.
Sources
- IRS Publication 463: Travel, Gift, and Car Expenses: www.irs.gov (accessed 21 October 2026)
- IRS: Standard mileage rates: www.irs.gov (accessed 21 October 2026)
- IRS Topic 510: Business use of car: www.irs.gov (accessed 21 October 2026)
- IRS: Gig Economy Tax Center: www.irs.gov (accessed 21 October 2026)
Disclaimer: CarO and this website give general car-care information, not professional advice. Maintenance intervals and specifications vary by vehicle, so always follow your owner's manual and a qualified mechanic. Mileage and cost figures are estimates; check local tax rules before using any log for deductions.
FAQ
What does the IRS require in a mileage log?
For each business trip: the date, destination, business purpose and miles. Also total miles for the year.
Can I reconstruct a mileage log later?
The IRS expects records made at or near the time. Reconstructed logs are harder to support.
Is driving to work deductible?
Generally no. Commuting between home and a regular workplace is personal.
Do I need receipts if I use the standard mileage rate?
You need a mileage log. Parking and tolls for business trips can be deducted separately with receipts.
Do apps count as a valid mileage log?
Yes, if they record the required details at or near the time of each trip.
Related guides
Track this in CarO
CarO is a free car maintenance tracker app for iPhone and Android that keeps a full service history, reminds you about oil changes and inspections by mileage or date, and logs fuel fill-ups with MPG, odometer readings and car expenses for every vehicle you own. Logs are stored in the cloud and can be exported as CSV.
