ReceGuard
Quick answer: what an IRS mileage log needs
For every business trip, record the date, the destination, the business purpose and the miles driven. Keep the running total of all miles driven that year, and note which vehicle. Write it at or near the time of the trip, not at the end of the year.
In 2026 the rate depends on when you drove: 72.5 cents per mile from 1 January to 30 June, and 76 cents per mile from 1 July to 31 December. A log that stores only an annual total cannot split correctly between the two, which is a new problem this year and an easy one to miss.
The elements the IRS actually asks for
A vehicle is listed property. That puts it under section 274(d), which requires strict substantiation: you either have adequate records or you lose the deduction. There is no estimating your way out, and the Cohan rule that rescues an ordinary expense with a missing receipt does not apply here.
Publication 463 Table 5-1 sets out what a transportation record needs.
| Element | What to record | Example |
|---|---|---|
| Amount | The mileage for each business use, and the total miles for the year. For the vehicle: its cost and the date you started using it for business. | 34 miles |
| Time | The date of each use of the car | 14 Mar 2026 |
| Place | Your business destination | Alder & Finch, Westbourne |
| Business purpose | Why the trip served the business | Site survey for kitchen quote |
Two useful additions that are not strictly required. The vehicle, which matters the moment there is more than one car in the household. And odometer readings, which are the simplest way to produce the total annual mileage figure the form asks for.
An example mileage log you can copy
This is what an adequate record looks like in practice. Nothing elaborate: five columns and a habit.
Rather not build the spreadsheet yourself? The free mileage log template & generator calculates miles from your odometer readings, applies the right 2026 rate to each trip and exports Excel, PDF or CSV.
| Date | From → To | Business purpose | Miles | Rate |
|---|---|---|---|---|
| 12 Feb 2026 | Office → Alder & Finch, Westbourne | Site survey, kitchen quote | 34 | 72.5¢ |
| 12 Feb 2026 | Westbourne → Hartley Timber | Collect materials for the Alder job | 11 | 72.5¢ |
| 03 Apr 2026 | Office → Redgate Business Park | Client meeting, Redgate contract renewal | 52 | 72.5¢ |
| 19 Jul 2026 | Office → Coastline Trade Show | Supplier meetings, two days | 128 | 76¢ |
| 06 Sep 2026 | Office → Marlow & Co, accountant | Quarterly review | 18 | 76¢ |
Worked out: 97 miles in the first half of the year at 72.5 cents is $70.33. 146 miles in the second half at 76 cents is $110.96. Total deduction $181.29. Applying a single blended rate to 243 miles would give a different number, and defending it would mean explaining a rate that does not appear anywhere in the IRS tables.
Note the two entries on 12 February. A single outing with two business stops is two log entries, not one, because each leg has its own destination and purpose. Logging it as "45 miles, various" throws away exactly the detail that makes the record adequate.
The 2026 standard mileage rates
The IRS changed the business rate mid-year for 2026, which it does occasionally when fuel costs move sharply. That makes trip dates matter more than usual.
per business mile
per business mile
| Period | Business | Charity | Medical / military moving |
|---|---|---|---|
| 2026 (1 Jul – 31 Dec) | 76¢ | 14¢ | 23.5¢ |
| 2026 (1 Jan – 30 Jun) | 72.5¢ | 14¢ | 20.5¢ |
| 2025 | 70¢ | 14¢ | 21¢ |
| 2024 | 67¢ | 14¢ | 21¢ |
| 2023 | 65.5¢ | 14¢ | 22¢ |
The charitable rate is fixed by statute, which is why it has sat at 14 cents for years while the business rate moves. Medical and military-moving rates are set by the IRS and change more often.
The practical consequence: your mileage records need per-trip dates, not just a yearly figure. Any tool that stores an annual total is, this year, storing the wrong shape of data.
Standard mileage rate vs actual expenses
Two ways to claim vehicle costs, and you pick one per vehicle.
| Standard mileage rate | Actual expenses | |
|---|---|---|
| What you track | Business miles per trip | Every vehicle cost, plus business-use percentage |
| Covers | Fuel, maintenance, insurance, depreciation, registration | The same costs, at your actual amounts |
| Claimed on top either way | Business parking and tolls | |
| Record burden | A trip log | A trip log and every fuel, service and insurance receipt |
| Usually better for | Efficient cars, high business mileage | Expensive vehicles, heavy running costs, low mileage |
| Timing rule | Generally must be chosen in the first year the car is available for business use | Can be chosen later, but switching back may be restricted |
Note the row that surprises people: the trip log is required either way. Actual expenses does not free you from logging miles, because the business-use percentage that drives the whole calculation comes from the ratio of business miles to total miles.
What does not count as business mileage
- Commuting. Home to your regular workplace and back is personal, whatever the distance.
- Personal errands on a business trip. The detour to the supermarket is not business miles, even mid-route.
- A business sticker on the car. Advertising on a vehicle does not convert personal driving into business driving.
- Someone else's vehicle. You are deducting the use of a vehicle you own or lease.
The useful exception: if your home is your principal place of business, trips from it to clients or job sites are generally business miles rather than commuting. That is a fact-specific test worth confirming with your accountant, because it changes the shape of an entire year's log.
The sampling rule, for logs that started late
Publication 463 contains a provision most people never find. You can keep an adequate record for part of the year and use it to prove the business-use proportion for the whole year — as long as you can demonstrate by other evidence that the sampled period is representative.
In practice that means a consistently kept three-month log, backed by calendars, invoices or job records showing the rest of the year worked the same way. It is a real option if you started logging in April, and it is not a licence to invent a fortnight of driving in December.
Keeping mileage and receipts together
Mileage and receipts are different records that describe the same work. A single client visit can produce a trip, a parking ticket, a toll and a coffee, each landing on a different Schedule C line.
| Record | What it proves | Where it lands |
|---|---|---|
| Mileage entry | Business distance and purpose | Line 9, car and truck |
| Parking and toll receipts | Costs claimed on top of the standard rate | Line 9, car and truck |
| Fuel and service receipts | Actual vehicle costs, if using that method | Line 9, car and truck |
| Hotel for an overnight trip | Away-from-home costs | Line 24a, travel |
| Client meal on the same trip | Business meal, usually 50% limited | Line 24b, meals |
Six mistakes that sink a mileage log
- Writing it in April. Contemporaneous records carry weight; reconstructions do not.
- Round numbers everywhere. A log of tidy 20s and 50s reads as an estimate, because it usually is.
- No business purpose. "Client" is not a purpose. "Site survey, Alder kitchen quote" is.
- One entry for a multi-stop day. Each destination is its own entry with its own purpose.
- Ignoring the mid-year rate change. In 2026 the same 100 miles is worth $72.50 or $76 depending on the date.
- No total annual mileage. Business miles alone cannot produce a business-use percentage.
Frequently asked questions
Do I need a mileage log for tax purposes?
Yes, if you want to deduct business vehicle use. A vehicle is listed property under section 274(d), which means strict substantiation: no log, no deduction, and the Cohan estimation rule does not rescue it.
What does the IRS require in a mileage log?
Publication 463 Table 5-1 asks for the mileage of each business use, the date of each use, your business destination, and the business purpose — plus the total miles driven for the year, and for the vehicle itself the cost and the date you started using it for business.
What is the standard mileage rate for 2026?
There are two. 72.5 cents per business mile for trips from 1 January to 30 June 2026, and 76 cents per mile from 1 July to 31 December 2026. The rate follows the date of the trip, so a log with only annual totals cannot be split correctly.
Can I write my mileage log at the end of the year?
You can, but it is much weaker evidence. The IRS expects records made at or near the time of the use, and a log reconstructed in April from memory is exactly what strict substantiation was written to exclude.
Is commuting to work deductible mileage?
No. Travel between your home and your regular place of business is commuting, and it is a personal expense however far it is. Trips between two work locations, out to a client, or from a home office that is your principal place of business are a different matter.
Do I need odometer readings for a mileage log?
The required element is the mileage for each business use, not necessarily start and end odometer readings. Odometer readings are still worth recording: you need total annual miles anyway, and they make a log far easier to defend.
Can I keep a mileage log for only part of the year?
Yes, under the sampling rule. Publication 463 allows an adequate record for part of the year to prove the business-use percentage for the whole year, provided you can show by other evidence that the sampled period is representative. A three-month log with supporting calendars and invoices is the usual form.
Should I use the standard mileage rate or actual expenses?
Standard is simpler and usually better for fuel-efficient, higher-mileage vehicles. Actual expenses can be worth more for expensive vehicles with heavy running costs. There is a timing catch: to use the standard rate on a car you own, you generally have to choose it in the first year the car is available for business.
Where ReceGuard fits: log a trip with GPS or by hand, keep the purpose and vehicle with it, and let the app apply the rate that matches the trip date — including both 2026 rates. Parking and toll receipts can sit alongside the trip, so the whole job stays in one place at tax time.
Sources
- IRS: Standard mileage rates
- IRS Publication 463: Travel, Gift, and Car Expenses
- IRS: Instructions for Schedule C (Form 1040)
- IRS: Recordkeeping
This article is general recordkeeping information, not tax advice. Rates and rules change; check the IRS page for the year and period you are filing.
Scan receipts, log mileage and export a tax package when you need one.
Download ReceGuard