IRS Mileage Logbook

What the standard rate covers

The IRS standard mileage rate bundles the cost of operating your car — gas, maintenance, insurance, and depreciation — into one cents-per-mile number. For 2026 the IRS set an unusual split: 72.5 cents per mile from January 1 through June 30, raised mid-year to 76 cents per mile from July 1 through December 31, only the second mid-year increase in decades. The rate changes nearly every year (70¢ in 2025, 67¢ in 2024), so a log that pins the right rate to each trip date is worth real money at tax time.

What counts as a business trip

Driving between work locations, to client sites, to the post office or supply store for business errands, and to business meetings all count. What does not count: your regular commute from home to a fixed workplace. If you have a qualifying home office, though, trips from home to clients generally do count — one more reason to keep the purpose field specific.

What the IRS requires you to record

The IRS is explicit: for each trip you need the date, the destination, the business purpose, and the miles. Odometer readings are the gold standard because they prove the numbers, but contemporaneous notes — recorded near the time of the trip — are what auditors look for. Reconstructing a year's driving from memory in April is exactly what this tool exists to prevent.

Who can actually claim it

The standard mileage deduction is available to self-employed people, freelancers, and business owners (Schedule C), and to employers reimbursing employees. Employees generally cannot deduct unreimbursed business travel on itemized returns under current law — if your employer reimburses you, this log still gives you clean documentation to submit.